Sales Tax Instructions

Sales Tax Instructions, 2009
I am directed to refer to the Collectorate of Customs, Sales Tax and Central
Excise Quetta‘s letter C.No.40/ST/QTA/2002-03/PT-IV dated 24-05-2005 on the above
noted subject and to say that the member Sales Tax and Central Excise, CBR, Islamabad,
has given instructions on the issue as under:-
―No embargo to be provided in respect of units where appeal is pending in name
of units where liability has attained finality the better option would be to talk to
the management first and then go for coercive action.‖
2. It is requested that the action may please be taken accordingly.
[Issued by the Government of Pakistan, Revenue Division, C. B. R. (Sales Tax & Federal
Excise Wing), Islamabad, under the signature of Dr. Iftikhar Ahmed, Secretary (STM), addressed
to the Collector, Collectorate of Customs, Sales Tax & Central Excise, Quetta.]
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C. NO. 1/33-STB/2005 DATED 6 TH JUNE, 2005
SUBJECT: SALES TAX AND CENTRAL EXCISE BUDGET INSTRUCTIONS
2005-06.
For the Budget 2005-06, measures relating to Sales Tax & Federal Excise appear
in clauses 2 & 7 of the Finance Bill, 2005 and in twenty nine Sales Tax & Central Excise
Notifications SROs 511(I)/2005 to 539(I)/2005, all dated 6th June, 2005. The Collectors
are required to carefully go through all the legislative amendments and notifications. The
salient features of these measures are briefly stated below:-
I. CENTRAL EXCISE (LEGAL CHANGES, REVENUE & RELIEF
MEASURES):
(i)
With effect from 1st July, 2005, the Central Excises Act, 1944 and the
Central Excise Rules, 1944 shall stand substituted with the Federal Excise
Act, 2005 and Federal Excise Rules, 2005 respectively. The Federal Excise
Act, 2005 has been incorporated in the First Schedule to the Finance Bill,
2005, while the Federal Excise Rules, 2005 have been notified vide SRO.
534(I)/2005, dated 06-06-2005. Under the new excise legislation, the whole
excise taxation system has been both conceptually and structurally changed.
The salient features of the new excise legislations are that the traditional
licensing and warehousing systems have been done away with. The
manufacturers of excisable goods and service providers shall be required to
obtain excise registration. However, no excise registration is warranted
where sales tax registration has already been obtained. The First Schedule of
the Federal Excise Act, 2005 contains a positive list of excisable goods and
excisable services. The Second Schedule contains description of goods on
which duty is to be collected under VAT mode. Except services relating to
insurance, excise duty on all other excisable services is collectable under
VAT mode (Notification in this regard will follow shortly). Adjustment of