Sales Tax Instructions

Sales Tax Instructions, 2009
5. The draft special Procedure for Filing of Nil Return Rules, 2004, sent for
vetting, have been improved in pencil. However, the proposed sub – rules (1) and (2) of rule 3
does not appear compatible with each other. Thus the same are required to be recast.
6. The referring Division are advised to prepare a fair – typed copy of the draft
Rules and add the form of nil return as an annexure to the draft Rules.
7. The case is returned to the referring Division for doing the needful in the light of
above observations, and thereafter send the draft Rules to this Division for vetting.‖
[Issued by Ch. Humanyun Ahmed, Deputy Draftsman, under Law & Justice Division
U.O. No. 793/L402L dated 15-04-2003 addressed to Dr. Ashfaq Ahmed Tunio, Secretary (ST-
L&P), CBR.]
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C. NO. 3(17)STL&P/2004 DATED 6 TH APRIL, 2004
SUBJECT:-
ISSUANCE OF NOC BY THE CUSTOMS COLLECTORATE
KARACHI FOR DELETION OF MV KAGHAN FROM SHIP‘S
REGISTER
I am directed to refer to your letter dated 02.04.2004 on the subject cited above
and to say that the exemption of sales tax on import of ships under SRO 661(I)/80, dated
26.06.1980 was available subject to the condition that at the time of breaking up, sales tax
shall be leviable in the same manner and at the same rate as is applicable at that time (i.e.
at the time of breaking up), to ships, boats or floating structuring imported for breaking
up.
2. Thus, sales tax @20% shall be charged in terms of section 2(46) of the
Sales Tax Act, 1990, on the present value of MV Kaghan, as if the vessel is being
imported now for breaking up, and not on the original value declared in 1981.
[Issued by the Government of Pakistan, (Revenue Division), Central Board of Revenue,
[Sales Tax Wing], under the signature of Dr. Ashfaq Ahmed Tunio, Secretary (ST-L&P),addressed
to Brigadier Rashid Siddiqi, SI(M) Executive Director (Administration), Pakistan National
Shipping Corporation, P. N. S. C. Building, Moulvi Tamizuddin Khan Road, P. O. Box NO.5350,
Karachi. Copy to the Collector of Customs (Appraisement), Custom House, Karachi and the
Additional Collector (Customs), Gaddani.]
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C. NO. 4/57-STB/97 DATED 7 TH APRIL, 2004
SUBJECT:-
EXPORT OF SUGAR – REQUEST OF PAKISTAN BISCUIT &
CONFECTIONERY MANUFACTURERS GROUP, KARACHI.