Sales Tax Instructions

Sales Tax Instructions, 2009
SUBJECT:-
1. NON-REGISTRATION AS IMPORTERS UNDER THE SALES
TAX ACT, 1990 IN SWAT/PATA.
2. WRIT PETITION NO. 121/2002 – M/S PATA PACKAGES VS
CBR ETC.
I am directed to refer to your letters No. PA/786/2001, dated 30.10.2001 and No.
887-2002, dated 18.01.2002 on the subject cited above and say that the Sales Tax Act,
1990 has not been extended so far to the Provincially Administered Tribal Areas (PATA).
Therefore, the provisions of the Sales Tax Act, 1990 are not applicable on the supplies
originating from and made within PATA.
2. If person residing in tribal area makes taxable supplies in areas other than
the tribal area or if as an importer he is engaged in sale/supply of taxable goods in
Pakistan he is required to register in terms of section 14 ibid and pay sales tax thereon
under the relevant legal provisions.
3. This may please be noted that the mere fact that a person is a resident of
the tribal area does not provide him an immunity from registration and other legal
obligations.
[Issued by the CBR, Islambad under the signature of Dr. Ashfaq Ahmed Tunio, Secretary
(ST-L&P), addressed to M/s PATA Packages, G.T. Road, Rahimabad, Mingora-Swat (NWFP).]
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SALES TAX RULING/INSTRUCTION No.14/2002
C.NO. 3(2)STP/99(Pt-II) DATED 15 TH FEBRUARY, 2002
SUBJECT:-
CLARIFICATION REGARDING SALES TAX.
I am directed to refer to your letter No. HAQ/CBR/ST/2001 dated 23.10.2001
and to say that under sections 23 read with section 6(2) of Sales Tax Act, 1990, a
registered person making taxable supplies is liable to issue tax invoices, charge sales tax
from the buyer and deposit it in the treasury alongwith his sales tax return.
2. If the hawkers and commission agents are merely providing services of
selling the goods on behalf of M/s Singer Pakistan Ltd., on a wage or commission basis,
the supplies will be deemed to be made by M/s Singer, provided the sales tax invoices are
issued by M/s Singer Pakistan Ltd., and the amount so charged from the buyer is received
by M/s Singer Pakistan Ltd. There is no restriction on such mode of sales under the sales
tax law.
3. On the other hand, if the goods are first acquired on payment by the
hawker or agent and are then resold by him to the consumers, or if any invoice or cash
memo is issued by the hawker/agent in his own name or if any payment is received in his