Sales Tax Instructions

Sales Tax Instructions, 2009
and SRO 469(I)/2003, dated 04.06.2003 for submission of information for the tax periods
detailed as under along with corresponding period of delay, subject to the condition that
the correct information has already been submitted to the concerned Collectorate.
April, 2003 -- 43 days
May, 2003 -- 13 days
June, 2003 -- 10 days
[Issued by the C. B. R., Islamabad, under the signature of Mr. Aamer Amin Bhatti,
Secretary (ST-L&P), addressed to Mr. Sajid Iqbal, Chief Accountant, M/s. Chakwal Textile Mills
Ltd., 7/E1- Main Boulevard, Gulberg, Lahore.]
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C. NO. 16(1)GST/COM//2004 DATED 9 TH AUGUST, 2004
SUBJECT:- NEW SALES TAX REGISTRATION
I am directed to refer to your letter Ref. Anomaly 2004-05/7-8 dated 06.08.2004
on the subject cited above and to say that filing of nil return in the Collectorates is
‗optional‘.
[Issued by the C.B.R., Islamabad, under the signature of Mr. Aamer Amin Bhatti,
Secretary (ST L&P), addressed to Mr. Mohammad Younus Qureshi, General Secretary, M/s. The
Gujranwala Art Silk Yarn Merchants Association, Shafi Cloth Market, Rail Bazar, Gujranwala.
Copy to all Collectors of Sales Tax & Central Excise.]
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C. NO. 1(16)STR/2000 DATED 9 TH AUGUST, 2004
SUBJECT:-
MINIMUM BENCHMARK FOR CUSTOM AGENT‘S SERVICES
I am directed to refer to your letter / fax dated 26 th July 2004 on the subject cited
above and to say that in terms of section 2(46) of the Sales Tax Act, 1990, value of
supply should mean the value on the basis of which quantum of tax liability is
determined. Hence, a registered person is required to mention that value in the invoice on
which the tax is calculated and paid by him.
2. As regards the problem cited in your aforesaid letter, you may like to
issue a separate bill to your clients indicating the actual value / commission received from
them.
[Issued by the Government of Pakistan, (Revenue Division), Central Board of Revenue,
[Sales Tax Wing], under the signature of Dr. Muhammad Zubair, Secretary (STR&C), addressed
to M/s. Abdullah M. Memon, Customhouse & Warehousing Agents, Hassan Chambers, Bohri
Road, Opp. Customs House, Karachi.]
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C. NO. 3(17) ST-L&P/2003 DATED 11 TH AUGUST, 2004