Sales Tax Instructions

Sales Tax Instructions, 2009
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C. NO.4(80)STB/98 (Retail) DATED 5 TH JULY, 2004
SUBJECT:- SALES TAX ON LAUNDRY/DRYCLEANERS & BEAUTY
PARLORS
I am directed to refer to your Fax message dated 29.04.2004 on the subject cited
above and to clarify that the procedure for collection & payment of sales tax on the
services provided by laundry/drycleaners and beauty parlors is prescribed under Chapter
XI of the Sales Tax Special Procedures Rules, 2004 notified vide SRO 484(I)/2004, dated
12.06.2004.
2. As regards the threshold for the sales tax purposes, it is clarified that the
threshold in respect of laundries/drycleaners and beauty parlors should be the same as
prescribed for the retailers and manufacturers i.e. they are required to be registered and
liable to charge, collect & pay sales tax if their annual turnover is more than five million
rupees.
[Issued by the CBR., Islamabad, under the signature of Dr. Muhammad Zubair,
Secretary (STRR&C), addressed to Mr. Shamim Asghar, President, Hyderabad
Drycleaners/Laundry, Hyderabad & copy to all Collectors of Sales Tax & Central Excise for
information.]
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C. NO.1(30)STR/99 (VOL.II) DATED 6 TH JULY, 2004
SUBJECT:- PAYMENT OF SALES TAX BY THE OIL REFINERIES ON
THE AMOUNT REIMBURSED BY GOP AS GUARANTEED
MINIMUM PROFIT ON THEIR PAID UP CAPITAL UNDER
IMPORT PARITY PRICING FORMULA.
I am directed to refer to the Board‘s letter of even number dated 06.09.2003 on
the subject cited above and to say that on the recommendation of the Ministry of
Petroleum & Natural Resources, Islamabad, the matter was referred again to the Law &
Justice Division for reconsideration of the issue regarding chargeability of sales tax on
the amount received by the oil refineries on account of subsidy from the Government of
Pakistan.
2. The Law & Justice Division, after reexamining the issue has revised its
earlier ruling dated 23.08.2003 and had held that:-
―so far as the question of taxability of the value of supply is concerned, it has to
be, as per section 2(46) of the Sales Tax Act, 1990, on the consideration in
money including of Federal and Provincial duties and taxes which the supplier