06.03.2018 Views

Sales Tax Instructions

Create successful ePaper yourself

Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.

<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

[Issued by the CBR., Islamabad, under the signature of Mr.Muhammad Iqbal Bhawana,<br />

Secretary (STR), addressed to the Collector, Large <strong>Tax</strong>payers Unit (LTU), Karachi, the Collector<br />

(Enforcement) / (Hdqrs)/ (Audit), <strong>Sales</strong> <strong>Tax</strong> House, Karachi, the Collector, Collectorate of <strong>Sales</strong><br />

<strong>Tax</strong> & Federal Excise, Lahore/ Faisalabad/ Gujranwala/ Rawalpindi/ Peshawar, the Collector,<br />

Customs, <strong>Sales</strong> <strong>Tax</strong> & Federal Excise, Hyderabad / Quetta / Multan.]<br />

*******<br />

C. NO.1(2)-STR/2000 DATED 11 TH JULY, 2005<br />

SUBJECT: REGISTRATION AND PAYMENT OF SALES TAX BY<br />

RETAILERS OF SPECIFIED GOODS<br />

I am directed to refer to the subject mentioned above and to say that in the budget<br />

2005-06 sales tax @ 3% (including 1% income has been levied on retail sale of textile<br />

fabrics, textile made-ups, garment and articles of textiles including home textiles, articles<br />

of leather, carpets, surgical goods and sport goods vide notification SRO NO 539<br />

(I)/2005 dated 6 th June 2005. All the retailers of the said goods whose annual turn over<br />

from supplies, whether taxable or otherwise exceed rupees five million, are required to be<br />

registered under the relevant provisions of the Act and Rules.<br />

2. The Member (ST&CE) has desired that a dedicated cell for identification<br />

and registration of the retailers of the said goods in close liaison with local income tax<br />

office be created in each Collectorate and a weekly progress report regarding the new<br />

registration and the tax paid by the retailers of textile fabrics, textile made-ups, garments<br />

and articles of textiles including home textiles, articles of leather, carpets, surgical goods<br />

and sports goods shall be submitted to the Board. This may be accorded top priority.<br />

[Issued by the C. B. R., Islamabad, under the signature of Mr.Muhammad Iqbal<br />

Bhawana, Secretary (STR), addressed to the Collector, Large <strong>Tax</strong>payers Unit (LTU), Karachi, the<br />

Collector (Enforcement) / (Hdqrs)/ (Audit), <strong>Sales</strong> <strong>Tax</strong> House, Karachi, the Collector, Collectorate<br />

of <strong>Sales</strong> <strong>Tax</strong> & Federal Excise, Lahore/ Faisalabad/ Gujranwala/ Rawalpindi/ Peshawar, the<br />

Collector, Customs, <strong>Sales</strong> <strong>Tax</strong> & Federal Excise, Hyderabad / Quetta / Multan.]<br />

********<br />

C. NO.5/10-STB/2005 DATED 12 TH JULY, 2005<br />

SUBJECT:<br />

ZERO-RATING OF SURGICAL GOODS UNDER SRO 621(I)<br />

2005 DATED 17.06.2005.<br />

I am directed to refer to the subject cited above and to clarify that in the<br />

notification SRO 621(I)/2005, the term ‗surgical goods‘ shall mean and cover surgical<br />

instrument only. Accordingly, zero-rating of sales tax shall be available to the surgical<br />

instruments falling under respective sub-heading of PCT heading 90.18, as mentioned in<br />

the enclosed list.

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!