Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the CBR, Islamabad under the signature of Mr. Manzoor Hussain Memon,
Secretary (STT), addressed to all the Collectors and copy endorsed to Mr. Tariq Kandaan,
President, all Pakistan CNG Association, Rawalpindi, with reference to Board‘s letter C.No. 2(1)-
M(Audit)/2002 dated 08.07.2002.]
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SALES TAX RULING/INSTRUCITON NO.2/2003
C. No. 1(1)STR/2003 DATED 21 ST JANUARY, 2003
SUBJECT:-
CLARIFICATION ABOUT COMPULSORY ENROLMENT.
A question has been raised whether persons who are required to be enrolled
under sales tax law can be compulsory enrolled in terms of section 3A(4) read with
section 19 of the Sales Tax Act, 1990. This analogy is based on the reasoning that
persons who are required to be registered under the Sales Tax Act, 1990 but do not apply
for registration can be compulsorily registered under section 19 of the Act.
2. The matter has been examined in the Central Board of Revenue.
Turnover tax is charged, levied and paid in terms of the provisions of section 3A of the
Sales Tax Act, 1990 read with sub-section (7) of section 8 and notifications issued
thereunder. Sub-section (4) of section 3A envisages that all provisions of the Sales Tax
Act, 1990 shall apply to the charge, payment, collection and enforcement of the turnover
tax, as if it were sales tax under section 3.
3. The word ―enforcement‖ has been specifically used in section 3A(4) of
the Sales Tax Act, 1990, hence persons liable to be enrolled under the turnover tax
regime can be compulsory enrolled in terms of section 3A(4) read with section 19 of the
Sales Tax Act, 1990.
[Issued by the CBR, Islamabad under the signature of Mr. Pervez Esbhani, Secretary
(STR&S) addressed to all the Collectors.]
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C.NO. 1(133)STO/2000 DATED 22 ND JANUARY, 2003
SUBJECT:-
E-MAILING OF IMPORTANT CASES.
I am directed to refer to above cited subject and to state that quite a number of
references, parawise comments or reports are received in the Board for guidance or
vetting for filing in different fora. In most of such cases sufficient time is not generally
left for reflecting factual and legal position in correct perspective. Accordingly, it is
advised that such matter should be e-mailed for prompt interaction between Board and
filing organizations. However, after e-mail these will continue to be sent through ordinary
dak.
2. The Member (Sales Tax) has desired that Collectors shall personally
ensure the compliance of above.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to all the Collectors.]