Sales Tax Instructions

Sales Tax Instructions, 2009
second return shall relate to the period from 06.06.2005 – 30.06.05 when zero-rating
under the aforesaid notification was available.
2. Situations may arise where a net liability in the first return may fall
below the refund claimed in the second return. In order to facilitate the registered persons
in such situations, the Central Board of Revenue is pleased to order that:
(i)
(ii)
A registered person may off set the net payable amount of tax relating to
the first return against the refundable amount of the second return and
claim refund of only the balance amount if any; and
In case the amount of refund is less than the amount of liability of the
said net payable amount, only the differential amount may be deposited
after adjusting the refund amount.
3. The fact to this effect may suitably be mentioned on both the returns.
[Issued by the CBR., Islamabad, under the signature of Mr. Aamir Amin Bhatti, Secretary
(ST&FE-L&P), addressed to the All Collectors of Sales Tax & Federal Excise]
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C. NO.1(9)-STR/2005 DATED 11 TH JULY, 2005
SUBJECT:
CREATION OF DEDICATED CELL IN THE SALES TAX AND
FEDERAL EXCISE COLLECTORATE FOR REGISTRATION.
I am directed to refer to the above subject and to convey the directions of the
Member (ST & FE) for creation of a dedicated cell in each Collectorate for identification
of potential taxpayers who are liable for registration under section 14 of the Sales Tax
Act, 1990 read with chapter I of the Sale Tax Rules, 2005.
2. The above cell will work under the direct supervision of Additional
Collector and consist of a Deputy Collector and other necessary staff. The officials posted
in this cell may not be assigned any other task other than the work relating to the survey
and gathering of data/information about identification of potential taxpayers who are
liable for registration. For this purpose, the cell should maintain close liaison with the
local Income Tax Office in order to collect information about the sale proceeds/turnover
of the assessees who are liable for registration. The information gathered may also
indicate NTN, name of the assessee, contact number, complete address, NIC and other
relevant particulars necessary for initiation of registration process by the Local
Registration Office.
3. The Collectorate shall intimate in a report to the Board fortnightly the
number of taxpayers registered on the basis of information gathered by the cell. A
separate monthly report would also be submitted to the Board indicating the amount of
tax paid by the taxpayers by the cell.