Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the C. B. R., Islamabad, under the signature of Mr. Aamer Amin Bhatti,
Secretary (ST&CE-L&P), addressed to the President, Hyderabad Chamber of Commerce &
Industry, Hyderabad.]
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U. O. NO. 3(55) DRD/2004, DATED 2 ND AUGUST 2005
SUBJECT:
CONTINUED RECEIPT OF A LARGE VOLUME OF FORM ‗S‘
RELATED UNNECESSARY ENDORSEMENTS FROM THE
COLLECTORS OF SALES TAX
Enclosed please find a copy of self-contained reference from Director (IOCO) on
the subject cited above.
2. It appears that Collectorates of Sales Tax are sending every application
for the determination of input-output ratios and wastages to IOCO. This practice is
contrary not only to the instructions issued by customs vide C. No. 1(1)survey-I/2005,
dated 08.02.2005 (copy enclosed) but also SRO 26(I)/2005, dated 06.01.2005 also.
3. In view of statutory provisions and Board‘s instruction on the subject,
Member (Sales Tax) is requested to direct the field Collectors that instead of sending
every application they may only send those cases to Input Output Co-Efficient
Organization where the prevalent average of the relevant industry is not known or where
the Collectors have reasons to believe that the ratios furnished by the applicants are
incorrect. The field Collectors may also be advised that while referring such application
they should specifically mention as to why the declared input-output ratios and the
quantum of wastage in not being accepted by them.
4. The existing practice if continued will only cause inordinate delays and
run against the purpose of trade facilitation.
[Issued by the C.B.R., Islamabad, under the signature of Mr. Zafar-ul-Majeed, Member
(Exports).]
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C.NO. 3(1) ST-L&P/05 DATED 3 RD AUGUST 2005
SUBJECT: CONTINUED RECEIPT OF A LARGE VOLUME OF FORM ‗S‘
RELATED UNNECESSARY ENDORSEMENTS FROM THE
COLLECTORS OF SALES TAX
I am directed to enclosed a copy of Member (Export)‘s self-speaking U.O. No.3
(55) DRD/2004, dated 2 nd August, 2005, addressed to Member (ST & FE) on the subject
cited above and to state that Board is pleased to direct as follows :-
(i)
The Collectors of Sales Tax & Federal Excise may personally ensure that
while processing applications under SRO 565(I)/2005, dated 06.06.2005 for