Sales Tax Instructions

Sales Tax Instructions, 2009
2. It is clarified that upfront sales tax on 10% value addition at import stage
has been levied in lieu of sales tax chargeable on local supply of imported goods. Hence,
it shall be collected from the person registered as ―commercial importers‖ under the Sales
Tax Act, 1990, against the imported goods which are to be supplied further, and not on
the imported goods meant for their self-consumption.
[Issued by the C.B.R., Islamabad, under the signature of Dr. Muhammad Zubair,
Secretary (STR & C), addressed to the Collector, Customs, Sales Tax & Central Excise,
Hyderabad/ Quetta/ Multan, the Collectors, Collectorate of Sales Tax & Central Excise, Lahore/
Faisalabad/ Gujranwala/ Rawalpindi/ Peshawar, the Collector, (Enforcement)/ (Hdqrs)/ (Audit),
Sales Tax House, Karachi and the Collector, Large Taxpayers Unit (LTU), Karachi.]
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C. NO. 4/85-STB/97Pt DATED 2 ND SEPTEMBER, 2004
SUBJECT:- SPECIAL PROCEDURE FOR PAYMENT OF SALES TAX BY
STEEL MELTERS AND RE-ROLLERS
I am directed to refer to subject cited above and to say that a special procedure
for payment of sales tax by steel melters and re-rollers has been introduced in the budget
2004-05. While the measure has been appreciated at large, some issues have been
brought to the notice of the Board including the following:
(a)
(b)
(c)
Some steel re-rolling mills have shown abnormally high purchases
during the tax period June, 2004, probably to claim carry forwards and
offset their tax due in the subsequent months; they also have carry
forward amounts prior to budget 2004-05 due to the fact that supply of
billets/ingots was chargeable to sales tax @ 20% whereas the M.S.
Products etc. were chargeable to sales tax @ 15%.
Some steel melters and re-rollers are manufacturing and supplying
taxable goods/steel products probably without registration. The Steel Rerolling
Mills Association has requested a joint survey of the operative
mills in each Collectorates; and
The officer / staff of certain Collectorates are reportedly misguiding the
taxpayers and instead of encouraging them to discharge their liabilities,
the association has complained that its member are being discourage on
one pretext or another.
2. In view of above, the Collector are directed to ensure that:-
(a)
A dedicated cell is establish in each Collectorate to monitor the payment
of sales tax by the steel melters and steel re-rollers and close liaison be
maintained by the officer incharge with the relevant association. The
collection figure be monitored and reported to the Board on monthly