Sales Tax Instructions

Sales Tax Instructions, 2009
3. All legal provisions as provided for in the Sales Tax Act, 1990 and as
notified by the Central Board of Revenue from time to time shall apply to electronic
filing of returns.
[Issued by the CBR., Islamabad, under the signature of Mr. Aamer Amin Bhatti,
Secretary (ST&CE-L&P), addressed Director General of Inspection & Audit (Customs & Central
Excise), Islamabad, Director General, Revenue Receipts Audit (North), Lahore, Chief
Coordinator (Computerization & Programming), Custom House, Karachi, Member (Tax
Policy)/(ST)/(Export), Chief (ST-I)/(ST-II)/(ST-III)/(ST L&P)/(ST-M&I)/S(ST & Audit)/S(ST-B &
S)/S(ST-Jud), Joint Director (Computer), The Director General, (Training & Research)/The
Director General of Intelligence and Investigation, Collectors of Sales Tax & Central Excise,
Lahore / Faisalabad / Gujranwala / Rawalpindi / Peshawar (Enforcement / Headquarters / Audit),
Sales Tax House, Karachi. The Collectors, Customs, Lahore / Sambrial-Sialkot /
Peshawar/Rawalpindi. The Collectors, Customs, Sales Tax & Central Excise, Multan/Hyderabad/
Q Quetta, Collectors of Customs (Export / Preventive / Appraisement/Port Qasim, Bin Qasim)
Karachi, Collector of Customs, Custom House, Lahore Collectors (Appeals), South Zone
(Karachi) / (Appeals) Lahore/Rawalpindi,Controller of Controller of Customs Valuation,
Collector, Collectorate of CE & ST, Muzafarabad and Mirpur, AJ&K, Collector, Collectorate of
Sales Tax, Large Taxpayer Unit, Pakistan Revenue Automation (Pvt) Limited (PRAL), CBR
House, Islamabad, Regional Chief, PRAL, Customs House Karachi, National Bank of Pakistan,
Karachi, Mr. Imtiaz Ahmed Khan, Chief Automation (DT)/Chief Coordinator (CBR/NBP), PRAL,
Islamabad.]
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C. NO.1(33)STP/93 (Pt)
DATED 23 RD APRIL, 2005
SUBJECT:
DOUBLE PAYMENT OF REFUND OF SALES TAX ON
EXPORTS MADE BETWEEN THE PERIOD 01.10.1996 TO
31.12.1996 UNDER DIFFERENT STANDARD REBATE
NOTIFICATIONS AS WELL AS THROUGH SYSTEM OF
ZERO-RATING OR INPUT TAX CREDIT
I am directed to refer to Board‘s letter of even number dated 06.11.2004 on the
subject cited above and to say that on a summary moved by the Central Board of
Revenue, the Economic Coordination Committee (ECC) of the Cabinet, in its meeting
dated 12 th April, 2005, has regularized simultaneous payment of rebate under respective
Customs notifications (at reduced rates) and refund of sales tax on the basis of input tax
invoices during the period from 01.10.1996 to 31.12.1998.
2. Since the decision was taken with the intent to resolve this long
outstanding controversy once for all and to augment the government‘s goodwill in
exporter‘s community, it is advised that all the cases made out against various exporters
on this account shall immediately be withdrawn from the respective
adjudication/appellate forum and the exporters shall no more be pressed for recovery of
the amount involved in such cases. Board‘s all previous letters/instructions on the subject
issue are hereby withdrawn.