Sales Tax Instructions

Sales Tax Instructions, 2009
3. It is, therefore, advised that the Collectorates of Sales Tax may also
follow the same practice as in vogue in the Exports Collectorates and take E.G.M. date
for air shipment and Mate Receipt for sea shipment, while determining monthly Export
Shipment of an exporter.
[Issued by the CBR, Islamabad under the signature of Mr. Manzoor Hussain Memon,
Secretary (ST-L&P) addressed to all the Collectors of Sales Tax.]
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SALES TAX GENERAL ORDER NO.6/20002.
C.No. 1(16)STR/2000.Pt DATED 26 TH DECEMBER, 2002
SUBJECT:- PAYMENT OF SALES TAX ON SERVICE PROVIDED BY
CUSTOMS AGENTS.
Payment of sales tax on services rendered or provided by customs agents is a
requirement in terms of Ordinances issued by the four provinces and the Federal Capital
Area. For a correct implementation of the said requirement, the following procedure is
prescribed:-
(a)
(b)
(c)
the Sales Tax Registration number of the customs agent shall be quoted
along with the license number on the bill of entry (home consumption,
into-bond and ex-bond), shipping bill, baggage declaration, rebate/refund
or duty drawback claim as the case may be; and
in addition to already prescribed requirements a photo-copy of the last
month‘s Sales Tax Return (bank-receipted) of the customs agent shall be
appended with the bill of entry, shipping bill, baggage declaration,
rebate/refund or duty drawback claim so filed. For example the bills of
entry filed after 15 th January, 2003 shall be appended with a photo-copy
of the bank-receipted Sales Tax Return for December, 2002 filed on or
before 15 th January, 2003 (which is otherwise required to be filed in the
authorized NBP branch by 15 th January, 2003), if the customs agents
sales tax registration date is 31-12-2002 or earlier.
in case any agent fails to submit the return-cum-payment challan as
mentioned in (a) above, customs documents filed through him shall not
be entertained.
2. The provisions of the General Order shall take effect for the aforesaid
documents filed on or after 16 th January, 2003.
3. This issues with concurrence of Member (Customs).
[Rescinded vide STGO No.3 of 2004 dated 12 th June, 2004
[Issued by the CBR, Islamabad under the signature of Mr. Pervez Esbhani, Secretary
(Sales Tax) addressed to all the Collectors of Sales Tax.]
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C.NO. 3(1)STAO/2002 DATED 26 TH DECEMBER, 2002