Sales Tax Instructions

Sales Tax Instructions, 2009
C.NO.4(5)DTRE/2003 DATED 9 TH DECEMBER, 2003
SUBJECT:-
CASE FILE OF M/S A. H. INTERNATIONAL (PVT.) LTD.,
KARACHI.
Please refer to your letter No.PWL-8/2001-Mfg.Bond/Exp, dated 25 th November,
2003, on the subject.
2. The case has been examined in the Board. It is advised that DTRE
application of M/s A. H. International (Pvt.) Ltd. may not be left dormant on account of
the subject case. The same may be decided on merit without prejudice to the said case
subject to the condition that no tax evasion/ tax refund has been detected in consequence
of the audit to be carried in the light of paragraph 17 of the adjudication order
No.08/2003, dated 17 th November, 2003 except the duties and taxes involved in the
alleged unauthorized removal of machinery. It is also advised that comments may be
taken from the concerned Collector of Sales Tax before finalizing their DTRE
application. Progress report in the matter may please be sent to the Board.
[Issued by the Central Board of Revenue, under the signature of Mr. Iftikhar Qutab,
Chief (DDS), addressed to the Collector, Collectorate of Customs (Exports), Custom House,
Karachi. Copy to the Secretary (Machinery), Central Board of Revenue, Islamabad, with
reference to his letter No.1(53)Mach./90 dated 30 th October, 2003.]
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C. NO. 3(13)ST-L&P/2003 DATED 12 TH DECEMBER, 2003
SUBJECT:-
NEW FORMAT OF MONTHLY SALES TAX RETURN.
I am directed to refer to the subject cited above and to say that the new format of
Monthly Sales Tax Return has been notified vide SRO 1090(I)/2003, dated 06-12-2003.
The new form was immediately placed on the home page of the Board
(www.cbr.gov.pak) and is available for download. In addition, all
Chambers/Association/Trade Bodies were also sent copies of the new return through
courier service, for distribution to the taxpayer besides making it available, free of cost,
to taxpayer from the Customer Facilitation Center of the Collectorates.
2. On a suggestion received from FPCCI, it is directed that wide publicity
be given to the new return format and all the taxpayer be encouraged to file the return in
the new format for the tax period November, 2003. However, it is clarified that any
taxpayer who has already filed the return for the tax period November, 2003 in the old
format, do not need to file the return in the new format. Also, if any taxpayer for any
reason cannot obtain and file the return in the new format, he may file the return by the
due date in the old format for the tax period November, 2003. No penal action will be
taken for filing of return in the old format for the tax period November, 2003 only.
However, for the tax period December, 2003 onward, the Monthly Sales Tax Return is to
be filed in the new format, without exception.