Sales Tax Instructions

Sales Tax Instructions, 2009
NETWORK SERVICE PROVIDERS (DNOPs), USING VSAT AS
COMMUNICATION MEDIUM.
I am directed to refer to the subject cited above and to say that a question has
been raised by the Internet Service Providers Association of Pakistan (ISPAK) as to
whether or not VSAT used for data/internet is chargeable to central excise duty in terms
of SRO 333(I)/2002 dated 15.06.2002?
2. After having examined the issue in consultation with the Pakistan
Telecommunication Authority (PTA), the Board is pleased to clarify that since, ISPs
(Internet Service Providers) and DNOPs (Data Network Service Providers) are authorized
to use data communication only, they are not VSAT service providers as such, rather they
are data operators. Hence, the users of VSAT Terminals who are using VSAT for the
purpose of extending Internet or data communication services only (such as ISPs and
DNOPs), are not liable to central excise duty under SRO 333(I)/2002 dated 15.06.2002.
However, any VSAT operator providing its media to other operators/service providers
would be liable to CED under the said notification.
[Issued by the CBR, Islamabad, under the signature of Dr. Muhammad Zubair, Secretary
(ST&CE-Budget), addressed to the Collector, Customs, Sales Tax & Central Excise, Hyderabad
/Quetta/Multan, the Collector, Collectorate of Sales Tax & Central Excise, Lahore /Faisalabad
/Gujranwala/Rawalpindi/Peshawar, the Collector, (Enforcement) / (Hdqrs.) / (Audit), Sales Tax
House, Karachi & the Collector, Large taxpayers‘ unit (LTU), Karachi and copy endorsed to the
Director (HQ), Directorate General of Intelligence & Investigation (Customs & Excise),
Islamabad, Mr. V. A. Abdi, General Secretary, Internet Service Providers Association of Pakistan
(ISPAK) & Syed Mahmood Ahmad, Managing Director, Pak Datacom Limited, Islamabad.
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C. NO. 3(98)STP/96 DATED 28 TH OCTOBER, 2004
SUBJECT:-
ONE TIME EXTENSION IN FILING OF SALES TAX RETURN
BY COTTON SEED OIL EXTRACTIONS / OIL MILLS
I am directed to refer to subject cited above and to say that cottonseed oil was
brought under the tax net in the Budget FY 2004-05. Since the mechanical oil extractors
are scattered in the vast rural areas, they could not get themselves registered on time,
either on misapprehension that cottonseed oil is still exempt from payment of sales tax or
not being fully aware of the procedural requirements or on an expectation that the
government may withdraw the levy and thus could not file their monthly sales tax returns
in time.
2. Accordingly, in order to settle a genuine concern, the Board is pleased to
allow the cottonseed oil expellers to file their monthly sales tax return cum payment
challans for the tax periods July 2004 to September, 2004 by the 31 st of October, 2004,
whereupon no additional tax and penalty shall be charged from them. Copy of
notification is enclosed.