Sales Tax Instructions

Sales Tax Instructions, 2009
Tax and Central Excise, Multan shall determine the amount further tax payable and
schedule for payments and shall ensure the registered person makes the amount so
determined as per approved schedule.
[Issued by CBR, under the signature of Mr. Shafqat Mehmud, Secretary (STM),
addressed to the Collector, Collectorate of Customs, Sales Tax & Central Excise, Multan and
Collector, Collectorate of Customs, Sales Tax & Central Excise (Adjudication), Multan, with
reference to the application No. CTM/03/255 dated 07.04.2003 of M/s Colony Textile Mills
Limited, Multan.]
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C.NO. 3(2)STP/99 DATED 15 OCTOBER, 2003
SUBJECT:- NEW SALES TAX REGISTRATION-SALES TAX
RULING/INSTRUCTION NO. 21/2003.
I am directed to refer to your letter C.No. 11(78)Misc/Reg/ ST&CE/2003 dated
9 th October, 2003 on the subject cited above and to say that:
(i)
(ii)
(iii)
Issuance of registration certificate may not be withheld for verification of
applicant‘s National Identity Card in case of manufacturers, service
providers and retailers which may be carried out after registration
certificate has been issued. The old National Identity Cards be accepted
for applications filed till 31.12.2003.
In case of new business, initial capital declared be deemed as financial
worth of the prospective business which, however, be
scrutinized/verified at the time of physical survey of the premises.
Similarly, nor a new businesses which have neither maintained a bank
account nor submitted an income tax return, a declaration to the above
effect will suffice. However, such applicants must provide the
certificates from the banks where account(s) have been opened
mentioning the National Identity Card number and the address of the
account holder. The new NTN obtained from the Income Tax
Department or proof of submission of application to obtain the NTN is
also to be submitted; and
Mandatory declaration of home addresses and details of the property is
required for individuals and partnership firms only.
[Issued by CBR, under the signature of Dr. Kamal Azhar Minhas, Secretary (ST-L&P),
addressed to the Collector, Collectorate of Sales Tax, Headquarters, Karachi, with reference to
his letter C.No. 11(78)Misc/Reg/ST&CE/2003 dated 9 th October, 2003. Copy endorsed to all
Collectors of Sales Tax.]
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C.NO. 6(37)STC/2003 DATED 20 TH OCTOBER, 2003