Sales Tax Instructions

Sales Tax Instructions, 2009
whole of the principal amount of tax, relief shall be available on payment of 25% of the
additional tax on such amount. Similarly, if any person has already partially paid the
principal amount of tax, relief shall be available on payment of the remaining principal
amount of tax and 25% of the additional tax (on the whole principal amount of tax).
3. The second notification is aimed at encouraging retailers to get registered
by exempting them from prior liabilities. If any retailer applies for registration or
enrolment by 30 th June, 2004, he shall be exempted from all sales tax liabilities for the
period prior to the 1 st July, 2003, and shall pay tax @ only 2% of the turnover declared to
the income tax authorities on supplies made after 1 st July, 2003 to the date of registration.
Besides, no audit shall be conducted for the period of exemption. Thus, such retailers
shall be able to regularize their past transactions and become tax complaint for the future.
The notification also gives relief to those retailers who got registered earlier.
4. Collectorates are requested to give wide publicity to these notifications
and ask all taxpayers to avail this concession, especially those whose cases are pending at
any stage in adjudication or appeal so that the pendency may be reduced. The amount
recovered under these notifications may kindly be separately noted and reported to CBR
on weekly basis.
[See also 3(11)ST-L&P/04,dt 18.05.04,3(11)ST -L&P/04,dt7.6.04, No.1(18) STP/2002 dt
25.5.04, C. No. 3(10)St-L&P/2003,dt 7.6.04 andC.No.3(11)St-L&P/04, dated 21 st June, 2004]
[Issued by the C. B. R., Islamabad, under the signature of Mr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to the Collector of Customs, Sales Tax & Central Excise,
Hyderabad/ Quetta/ Multan; the Collector of Sales Tax & Central Excise, Gujranwala/ Lahore/
Karachi; the Collector of Sales Tax, Large Taxpayers Unit, Karachi & the Collector of Sales Tax
Faisalabad.]
Copy of Notification Nos. SRO 246(I)/2004 and SRO 247(I)/2004 are reproduced below:-
Notification No. S.R.O. 246(I)/2004, dated 5 th May, 2004. -- In exercise of the powers conferred
by clause (a) of sub-section (2) of section 13 and section 34A of the Sales Tax Act, 1990, and in
suppression of its Notification No. S.R.O. 500(I)/2003, dated the 7 th June, 2003 the Federal
Government is pleased to exempt the amount of sales tax, additional tax and penalty payable in
excess of the amount mentioned in column (3) of the Table below, by the categories of persons
mention in column (2) thereof, subject to the following conditions, namely:-
(a) this notification shall not entitle any person to claim or take refund of any amount of sales
tax already paid by or recovered from him; and
(b) no audit of the record for the period of exemption shall be conducted if the amount of tax
is paid in terms of this notification by the 20 th June, 2004.
TABLE
Sr.No. Category of person Extent of exemption
1. Retailers registered or enrolled
before the 1 st July, 2000.
The whole of the amount of sales tax,
turnover tax, additional tax and penalty
payable on supplies made prior to
registration.