Sales Tax Instructions

(vii)
Sales Tax Instructions, 2009
Procedure for Supply of Ginned Cotton) comes into force with
immediate effect. The old Rules and Special Procedures shall stand
repealed/rescinded on the date the new provisions come into effect.
Almost all of the active Sales Tax General Orders have been
consolidated and updated into one, STGO 3/2004, dated 12th June,
2004. The old, redundant and inactive General Orders have been
withdrawn.
E. MISCELLANEOUS LEGAL CHANGES:
(i)
(ii)
(iii)
By amending section 67 of the Act, the financial charge on late payment
of refund has been reduced from 14% to 6% to bring it in line with
current bank rates.
Sales Tax Officers of the Executive Collectorates have been empowered
to adjudicate cases not involving liability of sales tax, such as cases
involving non-production of records, denying access to premises, etc.
The procedure for making zero-rated supplies to diplomats and
diplomatic missions, etc. has been revised vide Chapter VIII of the Sales
Tax Rules [SRO. 484(I)/2004, dated 12th June, 2004]. Now zerorating/refund
will be allowed on recommendation by the Ministry of
Foreign Affairs. A benchmark of Rs. 10000/- for a single transaction at
one time has been fixed for claiming refund. Collectors are advised to
ensure that utility companies charge sales tax on their supplies to
diplomats and privileged persons/organizations until and unless
certification or recommendation is received from the Ministry of
Foreign Affairs.
2. These instructions are illustrative only. Collectors are requested to
carefully study all budgetary amendments and notifications, etc.. for their proper
comprehension and application. The taxpayers may also be provided guidance by holding
seminars/workshops to facilitate compliance to the legal and procedural amendments &
measures. In case, the Collectorate finds any ambiguity or anomaly in the amendments
made in the sales tax laws/rules or in these instructions, the Board may be approached
immediately for clarification & guidance.
[Issued by the C.B.R., Islamabad, under the signature of Dr. Muhammad Zubair,
Secretary (STR & C), being addressed to the Collector of Customs, Sales Tax & Central Excise,
Hyderabad/Quetta/Multan, the Collector, Collectorate of Sales Tax & Central Excise,
Lahore/Gujranwala/Rawalpindi/Peshawar, the Collector, Collectorate of Sales Tax & Central
Excise, Faisalabad, the Collector, (Enforcement)/(Hqrs.)/(Audit), Sales Tax House, Karachi and
the Collector, Large Taxpayers Unit (LTU), Karachi.]
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C. NO.3(98)STP/96 DATED 17 TH JUNE, 2004
SUBJECT:- ZERO-RATING OF SALES TAX ON COTTON SEED