06.03.2018 Views

Sales Tax Instructions

You also want an ePaper? Increase the reach of your titles

YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.

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

4. Electronic Goods of Domestic Use (Pakistan Origin) 3%<br />

5.<br />

Flat Rolled Products of Chapter 72 including Tin Plate and Tin Free<br />

Steel<br />

This notification shall take effect from the 1 st July, 2004.<br />

3%.‖.<br />

[Issued by the Government of Pakistan, Central Board of Revenue, [<strong>Sales</strong> <strong>Tax</strong> Wing],<br />

under the signature of Mr. Shahid Ahmad, Additional Secretary-File No C.No.3(12) ST-<br />

L&P/2004]<br />

********<br />

C. No.1(6)STR/2004 DATED 19 TH OCTOBER, 2004<br />

SUBJECT:- CED (IN VAT MODE) ON INTERNATIONAL FREIGHT<br />

FORWARDERS.<br />

I am directed to forward herewith a copy of Notification SRO 858(I)/2004 dated<br />

18 th October 2004, whereby the International Freight Forwarders have been granted<br />

exemption/waiver from additional tax and penalty accrued due to late filing of tax returns<br />

for the months of June, July, August and September, 2004, in terms of section 34A of the<br />

<strong>Sales</strong> <strong>Tax</strong> Act, 1990, subject to the condition that they should file all outstanding tax<br />

returns latest by 25 th October, 2004.<br />

2. Also enclosed is the Notification SRO 857(I)/2004 dated 18 th October<br />

2004, whereby the Board‘s earlier notification SRO 621(I)/2004 dated 17.07.2004, has<br />

been given retrospective effect from the 12 th June, 2004, on the request of the Council for<br />

International Freight Forwarders.<br />

3. It is further clarified that central excise duty @ Rs. 200/- per ‗House<br />

B/L‘ shall be collected only against negotiable ‗House Bills of Lading‘, that is to say that<br />

in case an International freight forwarder issues more than one ‗House B/L‘, CED shall<br />

be charged against such House B/L only which is negotiated in the bank.<br />

4. The International Freight Forwarders registered in your respective<br />

Collectorate may be advised to get themselves registered immediately and file their<br />

outstanding returns by 25 th October 2004 to avail the concession granted through<br />

Notification SRO 858(I)/2004 dated 18 th October 2004.<br />

[Issued by the CBR, Islamabad, under the signature of Mr. Muhammad Iqbal Bhawana,<br />

Secretary (STR), addressed to the Collector, Customs, <strong>Sales</strong> <strong>Tax</strong> & Central Excise, Hyderabad<br />

/Quetta/Multan, the Collector, Collectorate of <strong>Sales</strong> <strong>Tax</strong> & Central Excise, Lahore /Faisalabad<br />

/Gujranwala/Rawalpindi/ Peshawar. the Collector, (Enforcement) / (Hdqrs.) / (Audit), <strong>Sales</strong> <strong>Tax</strong><br />

House, Karachi & the Collector, Large taxpayers‘ unit (LTU), Karachi and copy endorsed to the<br />

Pakistan International Freight Forwarders Council, Federation House, Clifton, Karachi<br />

********

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!