Sales Tax Instructions

Sales Tax Instructions, 2009
per rule 5 of SRO 124(I)/2000 dated 15 th March, 2000 WAPDA and KESC are required of file
monthly return by the 21 st day of the month following the month in which sales tax was collected,
in other words they are given six more days than the other registered persons supplying electricity
to file their monthly return. WAPDA and KESC are given six extra days because of their billing
practice under which the consumer receives the bill in the second or sometimes in the third week
of the month subsequent to the month in which the electricity was supplied. However, since other
persons supplying electricity can manage to bill promptly, therefore, they are submitting their
monthly returns by the 15 th day of the month following the month in which electricity was actually
provided.
Board is therefore, requested to kindly allow all such units who are producing and
supplying electricity to meet the needs of their sister concerns or neighboring units may also be
allowed to deposit the tax in the manner prescribed for KESC and WAPDA.
Thanking you,
Yours truly,
Muhammad Azam,
Acting Chief Executive
All Pakistan Textile Mills Association
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C. NO.1(18)STP/2002 DATED 25 TH MAY, 2004
SUBJECT:- RECOVERY OF AUDIT DETECTIONS
Consequent upon issuance of SRO 247(I)/2004 dated 5.5.2004, the Board‘s letter
bearing C. No. 2(1)M(Audit)/02 dated 6.11.2002 on the above subject, stands withdrawn
with effect from 5.5.2004.
[See also 3(11)ST-L&P /04, dt 5.5.04, 18.05.04, 3(11) ST-L&P/04, dt 7.6.04, No.1(18)STP/ 2002
dt 25.5. 04,No.3(10)St-L&P/2003, dt 7.6.04 and C.No.3(11)St-L&P/2004, dt2.6. 2004]
[Issued by the CBR., Islamabad, under the signature of Syed Perwaiz Amjad, Member
(Audit), addressed to the Collector of Sales Tax & Central Excise, Gujranwala / Faisalabad /
Lahore / Rawalpindi / Peshawar / LTU-Karachi, the Collector of Customs, Sales Tax & Central
Excise/ Hyderabad/ Quetta/ Multan and the Collector (Audit & Enforcement), Sales Tax &
Central Excise, Sales Tax House, Karachi.]
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C. NO. 3(3)ST-L&P/2004 DATED 25 TH MAY, 2004
SUBJECT:-
CASE OF UNDER HARDSHIP IN RESPECT OF M/S. ARYAN
STEEL INDUSTRIES (PVT.)LIMITED
I am directed to refer to your letter dated May 20, 2004 on the subject cited
above and to say that in order to resolve the difficulties of the applicant, Board is pleased
to order under section 55 of the Sales Tax Act, 1990, that the conditions of section 73
may be deemed to be fulfilled if the amount was withdrawn from the bank account of the