Sales Tax Instructions

Sales Tax Instructions, 2009
(F)
SUBMISSION OF APPLICATION FOR SALES TAX REGISTRATION,
FURNISHING OF RETURN-CUM-PAYMENT CHALLAN AND ISSUANCE
OF SALES TAX INVOICES, ETC., IN URDU.
14. A registered person is allowed under section 22 of the Sales Tax Act,
1990, to maintain and keep the records of goods purchased and supplies made by him in
English or Urdu language.
15. For the further convenience of taxpayers, the Central Board of Revenues
is pleased to direct that all other forms prescribed under the law or notified under any
sales tax notification or rules, e.g. application for registration, sales tax return-cumpayment
challan, sales tax invoice, etc. may also be kept and used as the case may be, in
either English or Urdu language at the discretion of the registered person.
(G)
REPORTS REGARDING NON-ACCEPTANCE OF MONTHLY RETURNS
FILED LATE BY THE DESIGNATED BRANCHES OF NATIONAL BANK
OF PAKISTAN
16. It was reported that some of the designated branches of the National
Bank of Pakistan were not accepting the prescribed return-cum-payment challans from
registered persons if presented at the bank counter after the prescribed due date
(generally, the 15 th day of a month).
17. It is clarified that in case where a registered person submits the
prescribed return-cum-payment challans after the prescribed due date, the designated
branch of National Bank of Pakistan should still accept the same. The bank‘s acceptance
of such late tendered return-cum-payment challans shall invariably be considered without
prejudice o the additional tax and any other action as prescribed under the Sales Tax Act,
1990, for such late-filing or against such late-filers. In other words, while officers of the
Sales Tax Collectorate shall proceed against the late-filers in accordance with the law, the
designated branches of National Bank of Pakistan shall not refuse late-submission of the
prescribed return-cum-payment challans.
18. This directive has the concurrence of the National bank of Pakistan
(Head Office), Karachi, vide their letter No. MDD/SES/98, dated 12.09.1998 received in
response to the CBR‘s fax C. No. 3(56)-STP/96, dated the 12 th September, 1998. All
designated branches of the National Bank of Pakistan may be guided accordingly.
(H)
DECLARATION OF COUNTS / DENIERS AND CONSTRUCTION OF
TEXTILE GOODS IN SALES TAX INVOICES ISSUED BY
MANUFACTURERS, PRODUCERS, WHOLESALERS, STOCKISTS,
DEALERS AND DISTRIBUTORS
19. It has been observed that in certain cases, the counts/deniers and
construction of textile goods have not been declared in the tax invoices issued by
registered persons making taxable supplies thereof. This causes problems in verification