Sales Tax Instructions

Sales Tax Instructions, 2009
manufacturers and suppliers. Being a consumption tax, the respective seller (of each
stage) can pass on the burden to the buyer and incidence of the tax is eventually borne by
the final consumer. A registered person can also transact business with and supply goods
to the government, semi-government and defence departments and other autonomous
corporations DFIs, banks, airlines and limited companies etc. who are otherwise
authorized to deduct advance income tax under the Income Tax Ordinance, 2001.
58. All persons liable to be registered as manufacturers procedures,
wholesalers, dealers, distributors, suppliers, importers or retailers are therefore, well
advised to get themselves registered under the Sales Tax Act, 1990 so as to benefit from
the said fiscal monetary and trade advantages.
59. The aforesaid legal provision and ensuring benefits, privileges and
immunities make it unambiguously clear that the advantage of sales tax compliance and
sales tax registration for outweigh the misapprehensions and misconception against it. All
traders, businessman, manufacturers, producers, wholesalers, dealers, distributors,
importers, suppliers and retailer of sales tax able goods are accordingly advised in their
own interest to get themselves registered under the Sales Tax Act, 1990. Non-registration
would render the offenders liable to legal actions and added burden of sales tax by way of
additional tax and penalties which mandatory under the Sales Tax Act, 1990.
60. The Sales Tax Collectorates, F. P. C. C. & I., Chamber of Commerce &
Industry, EPB, Trade & Industry, Associations and Groups are also requested to inform
all concerned about the benefits, privileges and advantages of registration and compliance
of sales tax law procedures made thereunder.
(Y)
ADVISORY COMMITTEES IN THE COLLECTORS OF SALES TAX.
61. For achievement of revenue targets, the Government has laid emphasis
on target interaction amongst the taxpayers, their representative trade bodies and tax
collectors for better coordinative revenue generating activities and for solution of
problems faced by the taxpayer‘s community as well as the tax collection machinery in
this process. For this purpose, there is a dire need to reactive and re-invigorate the
Advisory Committees already functioning at Collectorate levels. The composition of
these committees also requires to be reconsidered for the purposes of giving
representation to FPCCI, local Chamber of Commerce & Industry, OICCI, various Trade
& Industry Associations / Groups and certain individual taxpayers (like those paying
substantial amount of taxes honestly and regularly) so as to ensure their enhanced
cooperation, participation, guidance, voluntary compliance and redressal of
problems/inconveniences.
62. All Sales Tax Collectors are, therefore, advised to take following actions
in this regard:-