Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the CBR, Islamabad, under the signature of Dr. Muhammad Zubair, Secretary
(ST&CE-Budget), addressed to the Collector, Collectorate of Sales Tax & Central Excise,
Peshawar and copy endorsed to the Collector, Collectorate of Customs (Appraisement)/
(Preventive)/(Port Qasim), Karachi & the Collector, Collectorate of Customs, Lahore/Sambrial
(Sialkot)/Faisalabad/Peshawar/ Rawalpindi]
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C. NO.3(12)ST-L&P/04 DATED 27 Th JUNE, 2005
SUBJECT: ZERO-RATING OF SALES TAX ON FIRE FIGHTING
EQUIPMENT
I am directed to refer to subject cited above and to say that a question has arisen
whether fire fighting equipment falls within the meaning of plant, machinery &
equipment and parts thereof in terms of SRO 535(1)/2005 dated 06-06-2005 for the
purposes of zero-rating of sales tax.
2. It is requested that the issue be examined and Board be apprised of the
practice in Collectorates with reference to rate of tax being charged on supply of fire
fighting equipment.
[Issued by the CBR, Islamabad, under the signature of Mr. Aamer Amin Bhatti, Secretary
(ST&CE-L&P), addressed to All Collectors of Sales Tax & C. E.]
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C. NO.4(85)STB/97 DATED 27 Th JUNE, 2005
SUBJECT:
SPECIAL PROCEDURE FOR PAYMENT OF SALES TAX BY
STEEL SECTOR ON MINIMUM VALUE ADDITION BASIS.
In the budget 2004-05, a special procedure for payment of sales tax steel melters
and steel re-rollers on minimum value addition was prescribed in consultation with the
Steel Associations, under Chapter XII of the Special Procedure Rules, 2004. The same
procedure has been reiterated in the Sales Tax Special Procedure Rules, 2005, with some
improvements in consultation with the relevant trade bodies. The Collectorate is now
required to obtain a copy of Sui gas bill from the composite steel melting units i.e. units
with melting and re-rolling facilities.
2. The basis of the special procedure is to have a conducive and taxpayer
friendly environment beneficial for both the tax collectors and the taxpayers. The sales
tax liabilities are to be calculated on the basis of electricity consumption by the steel
melters and electricity and Sui gas consumption by the steel re-rollers. The Collectors are
therefore advised to gear up efforts and the data of monthly electricity consumption be
reconciled with the declared production and tax payments as per formula of electricity
consumption to check any possible short payment of tax. Needless to mention that the
registered persons in the steel melting and re-rolling sector were required to submit a