Sales Tax Instructions

Sales Tax Instructions, 2009
Amount of utility bills i.e. phones, electricity, gas and water;
Production capacity of machinery installed.
2. If the registered person pays the due amount of sales tax for the month
along with additional tax and penalty under section 33(1) of the Sales Tax Act, 1990,
within one month of the determination made as above, the notice of minimum tax
liability determination will be considered to have been withdrawn. In case the registered
person does not pay the amount of sales tax determined for the tax period, the tax liability
determined will be recovered under section 48 of the Sales Tax Act, 1990 without
issuance of Show Cause Notice.
3. Determination and/or payment of minimum tax liability for a tax period
shall not be the final tax liability and the registered person shall be liable to discharge
actual liability which may accrue or determined at a later stage through audit.
[Rescinded vide STGO No.3 of 2004 dated 12 th June, 2004]
[Issued by the C. B. R., Islamabad, under the signature of Dr. Kamal Azhar Minhas,
Secretary (STP), vide File C.No.3(2)STP/99.]
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C.NO.3(13)ST-L&P/2003 DATED 8 TH DECEMBER, 2003
SUBJECT:-
NEW FORMAT OF SALES TAX RETURN.
I am directed to refer to the subject cited above and to say that vide SRO
1090(I)/2003, dated 06-12-2003 (copy enclosed), the Board has notified the new format
of Sales Tax Return. The revised Sales Tax Return is available at CBR‘s web site
www.cbr.gov.pk.
2. In view of filing of monthly return for the tax period November, 2003 by
15 th December, 2003, it is directed that the copies of the enclosed form which can also be
downloaded from the web site be immediately provided to the Association/Trade Bodies
for general circulation. Also photocopies of the form be made available at the
Collectorates Customers‘ Facilitation Center for free distribution to general tax payers.
3. A compliance report be sent to the Board by Fax before closing hours on
9-12-2003.
[Issued by the C. B. R., Islamabad, under the signature of Dr. Kamal Azhar Minhas,
Secretary (ST-L&P),addressed to the Collectorate of Sales Tax.] Copy of Notification No. Annex A
of SRO 1090(I)/2003, dated 6 th December, 2003 is reproduced below:-
―ANNEX ‗A‘
Form ST(5)