Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the Government of Pakistan, (Revenue Division), Central Board of Revenue,
[Sales Tax Wing], under the signature of Mr. Aamer Amin Bhatti, Secretary (ST-L&P)
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C.NO. 1/5-STP/97 DATED 4TH SEPTEMBER, 2004
SUBJECT:-
AMENDMENT IN PART V, CHAPTER (Z) OF SALES TAX
GENERAL ORDER 3/2004 DATED 12.06.2004
I am directed to refer to the above cited subject and to say that requisite
amendments have been made in Chapter (Z), Part V of the Sales Tax General Order
No.3/2004 dated 12.06.2004 vide Sales Tax General Order No.4/2004 dated 04.09.2004
(copy enclosed), whereby post refund audit and investigative audits in terms of section 38
of the Sales Tax Act, 1990 are now to be carried out by the Collectorate of Audit, Sales
Tax House, Karachi. It is directed that all relevant case files be transferred from the
Collectorate of Sales Tax, Enforcement to the Collectorate of Audit, Karachi
immediately. It is further directed that the concerned Collector should furnish a
compliance report indicating complete transfer of records by 15.09.2004.
[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 Collector,
Collectorate of Sales Tax (Enforcement/Headquarter/Audit), Karachi.]
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C. NO. 3(12)ST-L&P/04 DATED 08 TH SEPTEMBER, 2004
SUBJECT:-
SPECIAL PROCEDURE FOR PAYMENT OF SALES TAX BY
COMMERCIAL IMPORTERS ON VALUE ADDITION
I am directed to refer to the above cited above and to say that a number of queries
have been received in the Central Board of Revenue, seeking clarification regarding
concept of refund & carry forward for the commercial importers, applicability of the
special procedure on imports prior to 01.07.2004 and difficulties in filing of Annex-C
especially by commercial importers who also trade in locally manufactured goods.
2. The issues have been examined and it is clarified that:-
Payment of sales tax on value addition basis as prescribed under the rules
is mandatory, whereby a commercial importer shall be exempt from the
requirements of audit. The mandatory 10% value addition is, therefore,
an output tax, paid in advance, in lieu of audit. However, if a commercial
importer declares a value addition which is in excess of the mandatory
10% value addition, only then he may claim adjustment of sales tax paid
of service charges and other utilities, from the value addition in excess of