Sales Tax Instructions

Sales Tax Instructions, 2009
[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 All Collectors of Sales
Tax & LTU, Karachi.]
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C. NO. 3(12)ST-L&P/02 (PT) DATED 30 TH SEPTEMBER, 2004
SUBJECT:- SALES TAX REFUND TO MANUFACTURER CUM
EXPORTERS
I am directed to refer to subject cited above and to say that on the repeated
demand of trade especially manufacturer cum exporters, the Central Board of Revenue in
another gesture to promote taxpayer friendly culture, reduce undue hardship of capital
blockade of exporters and simplify procedure for processing and sanction of sales tax
refunds if genuine exporters, has amended Rule 7 of Sales Tax Refund Rules, 2002 vide
Notification SRO No. 820(I)/2004 dated 30.09.2004 (copy enclosed). Now the refunds
of manufacturer cum exporter shall be processed in a simplified manner and sanctioned
in a single go within 30 days of submission of documents.
2. The past practice of sanctioning refunds in piecemeal stands abolished
and the new rules shall be effective from 1 st October, 2004. The Collectors are advised to
ensure smooth implementation of the Refund Rules, accordingly, and a compliance report
be furnished to the Board by 31 st October, 2004.
[Issued by the Central Board of Revenue, under the signature of Mr. Aamer Amin Bhatti,
Secretary (ST-L&P), addressed to the Collector Sales Tax, Large Taxpayer Unit (LTU), Karachi,
the Collector (Enforcement), Karachi, the Collector, Customs, Sales Tax & Central Excise,
Hyderabad/ Multan/ Quetta and the Collector, Sales Tax & Central Excise, Lahore/ Gujranwala/
Rawalpindi/ Peshawar/ Faisalabad. Copy to the Member (FATE), Chief (STARR), Lahore and P.
S. to Member (Sales Tax), Central Board of Revenue, Islamabad.]
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U.O. NO. 3(10)ST-L&P/04 DATED 4 TH OCTOBER, 2004
SUBJECT:-
GPA BILL 2004 AND FISCAL INCENTIVES AT GWADAR
I am directed to refer to Finance Division‘s u. o. No.3(I)-CG.II/2001-Vol.II-1179
dated 21.09.2004 on the subject cited above and to forward the comments of Sales Tax
Wing on extent of exemptions under the Sales Tax Act, 1990 as desired by Finance
Division for finalization of draft Gwadar Port Authority Bill, 2004, as under:-
NATURE OF SUPPLY /
ACTIVITY
Manufacture and supply within the
SEZ
EXTENT OF EXEMPTION
The manufacture and supply of all
goods and services within the Gwadar
SEZ shall be exempt from sales tax
(Federal and Provincial levy).