Sales Tax Instructions

Sales Tax Instructions, 2009
(V)
SALES TAX ON SERVICE PROVIDED BY CUSTOMS AGENTS.
54. Payment of sales tax on services rendered or provided by customs agents
is a requirement in terms of Ordinances issued by the four provinces and the Federal
Capital Area. For a correct implementation of the said requirement, the following
procedure shall be observed:-
(a)
(b)
(c)
the sales tax registration number of the customs agent shall be quoted
along with the license number on the bill of entry (home consumption,
into-bond and ex-bond), shipping bill, Pakistan Customs Declaration,
baggage declaration, rebate/refund or duty drawback claim as the case
may be; and
in addition to already prescribed requirements a photo-copy of the last
month‘s bank-receipted sales tax return of the customs agent shall be
appended with the bill of entry, shipping bill, baggage declaration, rebate
/ refund of duty drawback claim so filed. For example bills of entry filed
after 15 th June, 2004 shall be appended with a photocopy of the bankreceipted
sales tax return for May, 2004 filed on or before 15 th June,
2004.
in case any agent fails to submit the return-cum-payment challan as
mentioned in (a) above, customs documents filed through him shall not
be entertained.
(W)
PAYMENT OF APPEAL FEE UNDER SECTION 45B AND 46 OF THE
SALES TAX ACT, 1990
55. In the light of the provisions contained in the second proviso to subsection
(1) of the section 45, sub-section (3) of the section 46 and sub-section (2) of
section 47 of the Sales Tax Act, 1990, the Central Board of Revenue is pleased to direct
that above referred all fee amounts shall be deposited in the Government Treasury (or in
any designated branch of the National Bank of Pakistan) under the head ―0220000-Sales
Tax.‖
56. The original copy of the duty paid challan shall be attached with the
appeal/application so filed with the competent authority as referred to above.
(X)
BENEFITS OF SALES TAX REGISTRATION.
57. The VAT-mode regime envisages a self-policing and self-assessment
based sales tax system. It relieves the registered persons of inventory controls and
physical supervision. The registered persons also become entitled to claim input tax
credits and adjustments against their output tax liability. This benefit of multi-stage tax
(tax leviable on the marginal/incremental value-addition) is not available to unregistered