Sales Tax Instructions

Sales Tax Instructions, 2009
falling under Gold /Silver categories, where refund claim in each case is above rupees
one million, for the sake of better scrutiny by a senior officer.
2. In terms of sub-rule(2) of Rule 3 of Refund Rules, 2002:
―A Deputy Collector or any other officer as may be nominated by the Collector
of Sales Tax shall be the head of Refund Division…….‖
Similarly in terms of clause (j) of sub-rule (1) of rule 26 of Refund Rules, 2004, a
sanctioning officer means:
―any officer of sales tax, not below the rank of an Assistant Collector, authorized
by the Collector to sanction refund of sales tax…‖
3. The Collector may take necessary action in this regard, accordingly.
[Issued by the CBR., Islamabad, under the signature of Mr. Aamer Amin Bhatti,
Secretary (ST&CE-L&P), addressed to the Collector (Enforcement), Sales Tax House, Karachi.
Copy to All Collectors of Sales Tax & Central Excise with a copy of aforementioned letter and
advise to examine for a similar administrative arrangement, under intimation to the Board by
25.04.2005.]
********
C.NO.1(2)STR/2002 DATED 18TH APRIL, 2005
SUBJECT SRO 315(I)/2005 DATED 15TH APRIL, 2005
I am directed to refer to the subject cited above and to say that the
implementation of Sales Tax notification SRO No. 315(I)/2005 dated 15.04.2005 is held
in abeyance till further orders.
[Issued by the Government of Pakistan, Revenue Division, C. B. R.., Islamabad under
the signature of Mr. Aamer Amin Bhatti, Secretary (ST&CE-L&P), addressed to all Collectors,
Customs, Sales Tax & Central Excise and copy to Pakistan Sugar Mills Association (PSMA).]
********
SALES TAX GENERAL ORDER NO. 01 OF 2005.
C. NO. 3(13) ST-L&P/03. DATED 21 ST APRIL, 2005
SUBJECT:
ELECTRONIC FILING OF SALES TAX RETURN AT LARGE
TAXPAYER‘S UNIT (LTU) KARACHI
In order to provide for electronic filing of sales tax return by units registered in
the Large Taxpayers‘ Unit, Karachi in terms of Rule 17 of Sales Tax Rules, 2004,
notified vide SRO 485(I)/2004 dated 12-06-2004, the Central Board of Revenue is
pleased to direct that the procedure specified below shall be followed for electronic
filling of return and transmission of data from bank.