Sales Tax Instructions

Sales Tax Instructions, 2009
2. Therefore, the contention that the liabilities under section 33 and section
34 of the Sales Tax Act, 1990 amount to double taxation is not correct.
[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 M/s. Dadabhoy Cement Industry Limited. 5 th Floor. Maqbool Commercial Complex,
Block-7-B, JCHS, Shahrah-e-Faisal, Karachi-75350.]
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C. NO. 1(4)STR/2004 DATED 11 TH MAY, 2004
SUBJECT
LOGISTIC MOVEMENTS / FRIGHT FORWARDERS
I am directed to refer to your letter dated 16-04-2004 on the subject cited above
and to say that the services liable to sales tax are specified in the Provincial Sales Tax
Ordinance (a copy of the Sindh Sales Tax Ordinance, 2000 is enclosed). Services liable to
central excise duty levied and collected as if it were sales tax are specified in SRO
617(I)/2000 dated 2-9-2000 (copy enclosed). All services specified in these statutes, by
whatever name called, shall be liable to duty or tax, as the case may be. Carriage of goods
by air and courier services are specifically mentioned in these statutes, on which rate of
CED or sales tax is 5% and 15% respectively.
2. Since you are providing services of carriage of goods by air, you are
required to apply for registration to the Collectorates of Sales Tax having jurisdiction,
maintain records and file returns as specified under the sales tax law.
Office.
3. For further guidance you are advised to approach the nearest Sales Tax
[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 Mr. Muhammad Shafi, 10-13, Block-B, Muslim Colony, S. M. C. H. S., Karachi.]
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C.NO.4 (6) DTRE/2003 DATED 13 TH MAY, 2004
SUBJECT:- REQUEST FOR PROVIDING THE NAMES OF UNITS
WORKING UNDER DUTY AND TAXES REMISSION RULES.
Please refer to your letter C.No.2/214-MBCO/DTRE/167/2003/ 2413 dated
19.04.2004 on the subject noted above.
2. It is clarified that only Duty Suspension Audit Office is competent to
undertake/ conduct audit under DTRE scheme. However, in order to expedite DTRE
audits, sales tax audit staff has been empowered to do audit of DTRE cases under the
supervision of DSAO vide SRO 595(I) /2002 dated 04.09.2002 (Copy enclosed).