Sales Tax Instructions

Sales Tax Instructions, 2009
brand mineral water by each sales person, since each sales person will in effect constitute
an independent supply point. However, the invoice should contain all the essential
features as mentioned in section 23 of the Sales Tax Act, 1990.
[Issued by the C.B.R., Islamabad, under the signature of Mr. Aamer Amin Bhatti,
Secretary (ST L&P), addressed to Syed Khalid Hassan, Manager Taxation, M/s. Nestle Milkpak
Ltd., 308-Uppar Mall, Lahore. Copy to all Collectors of Sales Tax & Central Excise.]
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C. NO. 3(36) STP/99 DATED 19 TH AUGUST, 2004
SUBJECT:- SECTION 73 OF THE SALES TAX ACT, 1990-DISCLOSURUE
OF BANK ACCOUNT NO. ON THE FACE OF BANKING
INSTRUMENT
I am directed to refer to your letter Ref:ST/325/04 dated 09.08.2004 on the
subject cited above and to clarify that in terms of section 73 of the Sales Tax Act, 1990, it
is not mandatory upon the buyer to disclose the business bank account number of the
supplier on the face of banking instrument.
[Issued by the C.B.R., Islamabad, under the signature of Mr. Aamer Amin Bhatti,
Secretary (ST L&P), addressed to M/s. Sheikha & Mufti, Chartered Accountants, 7/190, D. M. C.
H. S., Block-3, off Shaheed-e-Millat Road, Karachi. Copy to all Collectorates of Sales Tax &
Central Excise.]
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C.NO.3(72)STP/97 DATED 23 RD AUGUST, 2004
SUBJECT
GENERAL SALES TAX ON CONDEMNED VEHICLES
above.
Please refer to your letter No.17865/G dated 23.08.2004 on the subject cited
2. It is to clarify that sales tax @ 15% is to be charged on the value of
vehicles at which they are auctioned. The sales tax so charged is to be deposited in any
designated branch of National Bank of Pakistan under sales tax head of account 0220000.
It is to clarify that sales tax @ 15% is to be charged on the value of vehicles at which
they are auctioned.
[Issued by the Government of Pakistan, Revenue Division, C. B. R.., Islamabad, under
the signature of Mr. Aamer Amin Bhatti, Secretary (ST-L&P), addressed to the Superintendent of
Police, Islamabad.]
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C. NO. 1(124)STT/98 DATED 24 TH AUGUST, 2004
SUBJECT:- REFUND CLAIMS OF SALES TAX PAID DURING 1999-2000