Sales Tax Instructions

Sales Tax Instructions, 2009
2. It is clarified that SRO 500(I)/2003, dated 07.06.2003 is voluntary in
nature and requires payment of sales tax @ 2% of the turnover declared with income tax
authorities by categories of the persons mentioned therein to avail its benefit. It also
grants amnesty from audit as well as certain amount of sales tax to those persons who
avail it. It is further clarified that the persons against whom the cases have already been
made out or contravention report or audit observation had been issued for any short
levied/short paid amount or tax evasion/tax fraud, are not entitled for exemption from
payment of sales tax under the said SRO.
[Issued by the CBR, Islamabad under the signature of Dr. Kamal Azhar Minhas,
Secretary (ST-L & P) addressed to all the Collectors of Sales Tax.]
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SALES TAX GENERAL ORDER NO.3/2003.
C. No. 1/55-STB/2002 DATED 23 RD JUNE, 2003
SUBJECT:-
ZERO-RATED SUPPLY OF LOCALLY MANUFACTURED
GOODS TO DUTY FREE SHOPS-PROCEDURE REGARDING.
The Central Board of Revenue is pleased to make the following amendments in
Sales Tax General Order 4/2002 dated 01.11.2002 with immediate effect, namely:-
in the aforesaid General order, after sub-clause (ix), clause (2), the
following new clause shall be added, namely:-
―3.
The foregoing provisions, shall mutatis mutandis, be applicable
to other Duty Free Shops, duly licensed by the Collectorate having
jurisdiction.‖
[Rescinded vide STGO No.3 of 2004 dated 12 th June, 2004]
[Issued by the CBR, Islamabad under the signature of Dr. Fareed Iqbal Qureshi,
Secretary, (STP).]
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C.NO. 3(12)ST-L&P/2003 DATED 5 TH JULY, 2003