Sales Tax Instructions

Sales Tax Instructions, 2009
S.N Name of Sales Descripti Quan Qua Name and Re
o. the Tax -on of tity ntity passport No. mar
Manufact Invoice Goods Purc Sold with date of ks
-urer No. &
Date
hased issue of the
passenger to
whom sold
1 2 3 4 5 6 7 8
(iv)
(v)
(vi)
(vii)
The above statement shall be furnished on electronic media as well as in
hard form duly attested by the Customs staff posted in the concerned duty
free shop.
The purchase invoices once furnished shall not be required to be submitted
again in case goods covered therein are sold and refund thereon is claimed
in piecemeal in different tax periods.
The original sales tax invoices shall be returned to these shops after all the
relevant goods covered therein have been sold and the amount of sales tax
involved therein has been refunded as admissible and each of such invoice
shall be returned after making endorsement of an official certificate ‗fully
used for sales tax refund‘ by the concerned officer of sales tax.
Duty free shops shall observe all the foreign exchange regulations
applicable on their trading business.
4. The admissible refund under this order shall be paid within fifteen days
of the filing the said statement.
5. The concerned Collectorates of Sales Tax shall properly maintain both
computerized and manual records of all refunds claimed by and paid to duty free shops
under this order.
[Issued by the CBR., Islamabad, under the signature of Ahmad Reza Khan, Secretary
(ST&FE-L&P) addressed to all Collectors]
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C. No.1(18)-CEB/94 DATED 2 ND SEPTEMBER, 2005
SUBJECT:
ORDER
In pursuance of Notification S.R.O. 890(I)/2005, dated 29 th August, 2005, the
Central Board of Revenue is pleased to direct that all the contravention cases, made
against cement manufacturers for non-observance of the condition, laid down in
Notification SRO.1030(I)/94, dated 17 th October, 1994, and pending before different
judicial fora be withdrawn under intimation to the Board.