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Sales Tax Instructions

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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

For and on behalf of the __________( Bank)__ __.<br />

Witnesses:<br />

Name________________________ Name ______________________<br />

NIC No.___________________ NIC No. ______________________<br />

Address ___________________ Address ______________________<br />

Signature_____________________ Signature _____________________<br />

[Issued by the CBR, Islamabad under the signature of Dr. Kamal Azhar Minhas,<br />

Secretary (<strong>Sales</strong> <strong>Tax</strong> Procedure) addressed to all the Collectors.]<br />

********<br />

C.NO. 1(30)STR/99-Vol-I DATED 3 RD MARCH, 2003<br />

SUBJECT:-<br />

CLARIFICATION REGARDING REGISTRATION OF PETROL<br />

PUMPS.<br />

I am directed to refer to your letter No. ST/COLL/D/2003/788 dated 13.01.2003<br />

on the subject cited above and to say that the matter regarding non-registration of petrol<br />

pumps on the basis that sales tax on petroleum products is paid on fixed prices notified by<br />

Ministry of Petroleum/Oil Marketing Companies on fortnightly basis and full tax is<br />

realized at refinery/import/ex-warehouse stages has been examined in the Central Board<br />

of Revenue. The Board is of the view that only those petrol pumps are not liable for<br />

registration who are supplying/selling only those goods for which retail price is fixed and<br />

sales tax by the Oil Marketing Companies (OMCs) has been paid on the retail price.<br />

[Issued by the CBR, Islamabad under the signature of Mr. Pervez Esbhani, Secretary<br />

(STR/S), addressed to Mr. Abrar Ahmad Khan, Collector, Collectorate of <strong>Sales</strong> <strong>Tax</strong> & Central<br />

Excise, Rawalpindi.]<br />

********<br />

ENCLOSURE<br />

C.NO.ST/COLL/D/2003/788 Dated 13 th January, 2003.<br />

SUBJECT:--<br />

CLARIFICATION REGARDING REGISTRATION OF PETROL PUMPS.<br />

Some petrol pumps were compulsorily registered in this Collectorate on the basis of<br />

survey conducted during 2000-2001 as their sales of taxable petroleum products were above<br />

threshold of registration. Many more petrol pumps are still outside sales tax registration net.<br />

Since sales tax on petroleum product is paid on fixed prices notified by Ministry of<br />

Petroleum/Market Companies on fortnightly basis and full tax is realized at refinery/import/ex-

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