Sales Tax Instructions

Sales Tax Instructions, 2009
C.No.1/18-STB/2003 DATED 26 TH AUGUST, 2003
SUBJECT:-
AMNESTY IN RESPECT OF TAXABLE SERVICES UNDER
THE NOTIFICATION NO. SRO 500(I)/2003, DATED 07.06.2003.
Reference SRO 500(I)/2003 dated 07.06.2003, four categories of persons have
been given exemption from the payment of additional tax subject to fulfillment of
conditions stipulated in the SRO. However, exemption of additional tax is restricted to
the taxable supplies only. Various queries have been received, whether the amnesty
scheme is applicable to taxable services also?
2. The issue has been examined in the Central Board of Revenue. Sales Tax
on services has been levied through the promulgation of the Punjab Sales Tax Ordinance,
2000 (II of 2000), the North-West Frontier Province Sales Tax Ordinance, 2000 (III of
2000), the Sindh Sales Tax Ordinance, 2000 (VIII of 2000), the Baluchistan Sales Tax
Ordinance, 2000 (I of 2000) and the Islamabad Capital Territory (Tax on Services)
Ordinance, 2001 (XLII of 2001). By virtue of section 3(3) of the said Ordinance, all
provisions of Sales Tax Act, 1990 rules, notifications, orders and instructions issued
thereunder shall, mutatis mutandis, apply to the collection and payment of tax including
penalties & prosecution and all other allied and ancillary matters. Therefore, it is clarified
that the provisions of SRO 500(I)/2003, dated 07.06.2003, will also be applicable to the
persons providing and rendering taxable services.
[Issued by the CBR, Islamabad under the signature of Dr. Kamal Azhar Minhas,
Secretary (Sales Tax) addressed to all the Collectors of Sales Tax.]
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SALES TAX GENERAL ORDER NO.4/2003.
C.No.1(6)STP/97 DATED 27 TH AUGUST, 2003
SUBJECT:-
JOB DESCRIPTION OF COLLECTORS OF SALES TAX, SALES
TAX HOUSE KARACHI.
The following functions shall be supervised by the Collectors of Sales Tax, Sales
Tax House, Karachi.
1. COLLECTOR (HEADQUARTERS)
Registration and De-Registration.
Assessment, processing and analysis of sales tax returns.
Information Processing and Management Information System.
General Administration of Sales Tax House, Karachi.
Taxpayers Facilitation and Education.
Matters relating to Federal Tax Ombudsman.
Matters relating to Establishment.
Human Resource Development.
Co-ordination with CBR and other outside agencies.