Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary ST-L&P addressed to M/s. Qaiser Abbas, Deputy Director, Horticulture Division,
Pakistan Public Works Department, Islamabad.]
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SALES TAX RULING/INSTRUCTION No.45/2002
C.No.1 (63) ST-L &P/2001-Pt DATED 8 TH JUNE, 2002
SUBJECT:- VOLUNTARY ‗BEFORE THE DUE-DATE PAYMENT OF
SALES TAX
I am directed to refer to Board‘s letter of even number dated 28.06.2001 (copy
enclosed) and to reiterate that if any person voluntarily desires to pay any amount of sales
tax at any time before the due date, he may be allowed to do so subject to the conditions
specified in the said letter.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary ST-L&P addressed to the Collectors, Sales Tax & Central Excise, Rawalpindi,
Peshawar, Gujranwala, Karachi(East), Karachi(West), Lahore. The Collectors, Customs, Sales
Tax & Central Excise, Multan, Hyderabad, Quetta. The Collector of Sales Tax, Faisalabad.].
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SALES TAX RULING/INSTRUCTION No.46/2002
C.No.1 (15) STT/98 DATED 10 TH JUNE, 2002
SUBJECT:-
LEVY OF SALES TAX ON CENTRAL EXCISE DUTY – IMPORT
OF SHIPS FOR SCRAPPING.
I am directed to refer to your letter No. SI/MISC/51/2002(G) 4098, dated 23 rd
April, 2002, on the subject cited above and to clarify that the central excise duty on ship
plates obtained on dismantling or breaking of vessels was imposed vide SRO 99(I)/2002,
dated 13 th February, 2002. Under section 2(46) of the Sales Tax Act, 1990, the assessable
value of any goods include all duties and taxes. Since central excise duty has been
imposed on ship plates it has no relevance for the purpose of assessment of sales tax
chargeable on the imported ship. However, after the ship is dismantled and the ship
plates are obtained, central excise duty shall be included in the value of ship plates for the
purpose of charging sales tax thereon.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary ST-L&P addressed to the Additional Collector of Customs,Customs House, Gaddani.]
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