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Sales Tax Instructions

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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

14 Procedure for payment of<br />

sales tax against advance<br />

receipts.<br />

April, 2006<br />

<strong>Sales</strong> <strong>Tax</strong> Gene<br />

ral Order 01/2006<br />

C.No.3(1) ST -<br />

L&P/ 2001 dated<br />

5 th June, 2006<br />

for in that tax period. In<br />

case of part payment, ST<br />

would be paid when the<br />

supply is actually made.<br />

Procedure for payment of<br />

sales tax against advance<br />

receipts.<br />

1369<br />

ADVERTISEMENT:<br />

1 Collection of General<br />

<strong>Sales</strong> <strong>Tax</strong> on advertisement<br />

telecast on<br />

television. [withdrawn<br />

vide C.No.1(17) STR<br />

/2000 dated 29.06.06]<br />

2 Clarification regarding<br />

adjustment of input tax<br />

paid on advertisement<br />

services against tax<br />

payable on taxable<br />

supplies. [Clarified vide<br />

<strong>Sales</strong> <strong>Tax</strong> Ruling No.12 /<br />

2003 dated 19.05.2003.]<br />

3 Clarification regarding<br />

adjustment of input tax<br />

paid on advertisement<br />

services by registered<br />

clients on amended<br />

invoices issued by PTV.<br />

[Superceded by Ruling/<br />

Instruction No.25/2003]<br />

4 <strong>Sales</strong> tax on advertisements<br />

on closed circuit<br />

television (CCTV).<br />

5 Clarification regarding<br />

adjustment of input tax<br />

paid on advertisement<br />

services by registered<br />

clients on amended<br />

invoices issued by PTV.<br />

C. No.1(17) STR<br />

/2000 dated 14th<br />

February, 2001<br />

<strong>Sales</strong> <strong>Tax</strong> Ruling/<br />

Instruction No.<br />

67/2002, dated<br />

11 th November,<br />

2002.<br />

<strong>Sales</strong> <strong>Tax</strong> Ruling<br />

/Instruction No.<br />

12/2003, dated<br />

19 th May, 2003.<br />

<strong>Sales</strong> <strong>Tax</strong> Ruling<br />

Instruction No 24<br />

/2003, C.No1(17)<br />

STR/2000, dt.31 st<br />

October, 2003.<br />

<strong>Sales</strong> <strong>Tax</strong> Ruling<br />

Instruction No.25<br />

/2003, C.No1(17)<br />

STR/2000, dated<br />

31 st October, 2003.<br />

Pakistan Television Corpor<br />

ation Ltd. to continue to<br />

avail, in spirit, the facility<br />

available under the<br />

provisions.<br />

Input tax on advertisements<br />

allowed if invoice is issued<br />

by service provider directly<br />

to the client.<br />

Input tax adjustment on<br />

advertise-ment to be allow<br />

if invoices issued by PTV<br />

are routed through advertising<br />

agency.<br />

Advertisement on Closed<br />

Circuit Television, not<br />

chargeale to sales tax.<br />

Input tax adjustment on<br />

advertise-ments. Relaxation<br />

of provision of Sec. 73.<br />

659<br />

866<br />

904<br />

940<br />

941

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