Sales Tax Instructions

Sales Tax Instructions, 2009
SUBJECT:-
OUT OF TAX PERIOD ADJUSTMENT OF INPUT TAX
I am directed to refer to the Conference of the Collectors of Sales Tax & Central
Excise, held on 04.11.2004 in Islamabad and to say that it was decided during the said
conference that in view of the judgments decided by the superior courts in various cases
& involving the issue of ‗out of tax period adjustment‘ the Collectors should withdraw all
such cases pending at different fora.
2. In view of above, it is advised to take necessary action accordingly under
intimation to the Board.
[Issued by the Government of Pakistan, (Revenue Division), Central Board of Revenue,
Sales Tax Wing, under the signature of Mr. Nawab Khan, Secretary (STJ & E), addressed to the
Collector of Large Taxpayers Unit (LTU), 32-A, Lalazar PIC Tower, Karachi, the Collector,
Collectorate of Sales Tax & Central Excise, (Enforcement) (Audit), (Headquarter), Karachi, the
Collector, Collectorate of Sales Tax & Central Excise, Gujranwala, Lahore, Rawalpindi,
Peshawar, Faisalabad and the Collector, Collectorate of Customs, Sales Tax & Central Excise,
Multan, Hyderabad, Quetta.]
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C. P(IV)-5/REF/2004 DATED 10 TH DECEMBER, 2004
SUBJECT:-
SUPPLY OF ZERO-RATED GOODS TO DIPLOMATS AND
DIPLOMATIC MISSIONS
Please refer to your letter C. No.1(33)STR/2000 dated 15 th September, 2004, on
the subject above.
2. The attention of the Central Board of Revenue is invited to Para 54 of
SRO 485(I)/2004 of 12 th June 2004, through which the United Nations has been
authorized to sign exemptions for zero-rated supply of goods.
3. This is contrary to HS Code 9901, through which Ministry of Foreign
Affairs has been authorized to certify all exemption submitted by the UN and other UN
affiliated agencies. The UN is an international body and thus it cannot be vested any such
authority like issuance of exemption certificates on behalf of the Government of Pakistan.
4. To remove this anomaly and contradiction, the CBR is requested to
kindly revise Para 54(1) of SRO 485(I)/2004 during the forthcoming budget session
authorizing Ministry of Foreign Affairs to issue exemption certificate for supply of zerorated
goods to UN and other affiliated agencies. The CBR is also requested to suggest a
procedure for intermediary period so that exemptions for zero-rate supplies of goods are
not issued by an international agency like UNDP in this case.