Sales Tax Instructions

Sales Tax Instructions, 2009
be in proportionate to the efforts made by each official / officer in
detection of evaded amount;
(ii) The reward amount to the informer shall be paid to him through the
officer through whom the information was provided as per record /
contravention report;
(iii) DDOs shall ensure that withholding tax is deducted from the reward
amount sanctioned to the informer as well as to the officers / staff and
deposited in the relevant head of account, as per provisions of the
Income Tax Ordinance, 2000;
(iv) No reward shall be sanctioned in case of delayed claim of input tax
adjustment as these cases are of technical nature and the claimant can file
revised return on payment of penalty;
(v) No reward shall be sanctioned on recoveries made in cases of short filing
/ late filing provided the registered person and paid the total amount
before conducting audit. However, in such cases disciplinary action shall
be initiated against the responsible officials of Assessment & Processing
Division who had failed to take action for recovery of the short / late paid
amount;
(vi) The admissible reward under para 7 of Sales Tax Reward Order of 98,
dated 30.11.1998 may be sanctioned against some valid guarantee and
shall be recovered immediately in cases wherein final decision is against
the department;
(vii) No reward shall be sanctioned in cases wherein the registered person had
deposited sales tax along with additional tax and penalty etc. before
detection through audit of illegal claim of input tax on items mentioned
in SRO 578(I)/98, dated 12.06.1998.
[Issued by the C. B. R., Islamabad, under the signature of Mr. Manzoor Hussain Memon,
Secretary (ST-Audit), addressed to the Collector, Collectorate of Sales Tax & Central Excise,
Lahore/ Rawalpindi/ Gujranwala/ Peshawar/ (East/West) Karachi, the Collector, Collectorate of
Customs, Sales Tax & Central Excise, Hyderabad/ Multan/ Quetta, the Collector, Collectorate of
Sales Tax, Faisalabad and the Collector, Large Taxpayers Unit (LTU), Karachi and copy to Mr.
Pervez Esbahani, Secretary (STC), CBR, Islamabad for information.]
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SALES TAX RULING/ INSTRUCTION No.12/2003
C.No.1(17)STR/2000 DATED 19 TH MAY, 2003
SUBJECT:-
CLARIFICATION REGARDING ADJUSTMENT OF INPUT
TAX PAID ON ADVERTISEMENT SERVICES BY
REGISTERED CLIENTS ON AMENDED INVOICES ISSUED
BY PTV.
I am directed to refer to the subject cited above, and to say that a question has
been raised whether invoices being issued by Pakistan Television Corporation Ltd. (PTV)