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Sales Tax Instructions

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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

Customs Agents 1938<br />

Customs Intelligence--see Directorate General of Intelligence & 1945<br />

Investigation<br />

Damaged Goods/Raw Materials 1939<br />

Date of Payment of <strong>Sales</strong> <strong>Tax</strong>-- see Time and Manner of Payment 2190<br />

Debit and Credit Note 1939<br />

Default Surcharge/Additional <strong>Tax</strong> 1940<br />

Delegation of Powers--see Appointment of Officers/Delegation of 1902<br />

Powers<br />

Deliver Certain Goods without Payment of <strong>Tax</strong> 1943<br />

De-Registration 1943<br />

Development <strong>Tax</strong> 1945<br />

Diplomats 1945<br />

Directorate General of Intelligence and Investigation, 1945<br />

(Customs, ST & FE)<br />

Directorate General of Internal Audit 1946<br />

Directorate General of Training and Research 1947<br />

Distributors--see Wholesale Dealer/Wholesaler/Distributor 2219<br />

DRRA -- Directorate of Revenue Receipt Audit 1947<br />

Drugs--see Pharmaceuticals 2094<br />

DTRE --Duty & <strong>Tax</strong> Remission for Exporters 1948<br />

Due Date-- see Time and Manner of Payment 2190<br />

Duty & <strong>Tax</strong> Remission Rules –see DTRE 1948<br />

Duty Free Shops 1952<br />

Edible oil 1953<br />

Electrical Energy--see Electricity 1958<br />

Electricity 1958<br />

Electronic Cash Register 1964<br />

Enlistment <strong>Tax</strong> 1964<br />

Enrolled Person/Enrollment 1965<br />

Exemption 1966<br />

Exemption from Penalty and Additional <strong>Tax</strong> 1986<br />

Exports/Exporters -- (see also Zero-rating, EPZ, DTRE) 1990<br />

Export Processing Zone (EPZ) 1995<br />

Extension in time period-- see Condonation of time-limit 1929<br />

Extra tax 1996<br />

Fabrics--see Processed/Un-Processed Fabric/Textile Processing 2105<br />

FATA/PATA/Northern Areas/AJK/Balochistan 1997<br />

Fertilizer 2001<br />

Financial Lease--see Lease 2062<br />

Fire Fighting Vehicles 2002<br />

FIR--see Arrest 1902

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