Sales Tax Instructions

Sales Tax Instructions, 2009
it will be presumed that the Collectorate has no objection on this draft office order. It may
also be added here that only main factories / registered person be selected for this
purpose, furthermore in case of non-availability of Cost Accountant in any Collectorate,
two to four Senior Auditors having the costing knowledge / background may be selected
for this job.
3. This exercise may be got completed as early as possible and a copy be
sent to the Member (Audit). After consolidation of the sector notes / industry profile to be
received from different Collectorates, the same will be sent to Member(FRS) for its
finalization and circulation to all concerned for use in the sales tax audit.
[Issued by the C.B.R., Islamabad, under the signature of Mr. Aftab Ahmed Razzaqi,
Secretary (ST-AS), addressed to the Collector of Sales Tax & Central Excise (LTU), Karachi/
Gujranwala/ Lahore/ Rawalpindi/ Peshawar and Faisalabad, the Collector of Sales Tax &
Central Excise (Audit), Sales Tax House, Karachi and the Collector of Customs, Sales Tax &
Central Excise, Hyderabad/ Quetta & Multan. Copy to the SA to Chairman, Central Board of
Revenue, Islamabad and the Member (FR&S), Central Board of Revenue, Islamabad.]
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C. NO.3(12)ST-L&P/04 DATED 15 TH DECEMBER, 2004
SUBJECT:- DISPOSING OF CARRY OVER STOCK PRIOR TO 01.07.2004
BY THE COMMERCIAL IMPORTERS
I am directed to enclose a copy of letter from Karachi Chamber of Commerce &
Industry, Karachi Ref-I-8/GST-4/1518 dated 06.11.2004 on the subject cited above and to
say that Board vide its letter of even number dated 08.09.2004 was pleased to direct that
the commercial importers may dispose of their inventory of stocks imported before 30-
06-2004 and file separate monthly returns accordingly, till 15.01.2005. The trade body
has now requested that the commercial importers may be allowed to avail this facility till
30.06.2005, or the provisions of the special procedure for payment of sales tax on
minimum value addition on commercial imports may also be extended to the inventory of
commercial imports made prior to 30.06.2000, thus waiving off the condition of time for
disposal of such stocks.
2. Member (Sales Tax & Central Excise) has desired that the matter be
discussed with the concerned trade association / body and a conclusive report with
recommendations be forwarded to the Board within 3 days.
[Issued by the Government of Pakistan, CBR, Islamabad, Sales Tax Wing, under the
signature of Mr. Aamir Amin Bhatti, Secretary (ST-L&P), addressed to the Collector
(Enforcement), Sales Tax & Central Excise, Sales tax House, Karachi and the Collector (Audit),
Sales tax & Central Excise, Sales Tax House, Karachi.]
KARACHI CHAMBER OF COMMERCE & INDUSTRY
NO.I-8/GST-4/1518 DATED 6 TH DECEMBER, 2004
Mr. Muhammad Abdullah Yousuf
Chairman