Sales Tax Instructions

Sales Tax Instructions, 2009
Mr. Mansoor Jamal Butt, CFO, Emco Industries Limited, 2 nd Floor, Saudi Pak House, 14-Egerton
Road, Lahore with reference to letter dated 23.09.2005.
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C.NO. 3(12)ST&FE/2004 (Pt-1) DATED 6 TH OCTOBER, 2005
SUBJECT:
SPECIAL PROCEDURE FOR COLLECTION AND PAYMENT
OF SALES TAX ON VEHICLES- NOTIFICATION SRO
951(I)/2005 DATED 14-09-2005
I am directed to refer to Notification SRO 951(I)/2005 dated 14-09-2005 and to
state that in order to facilitate the implementation of the special procedure for collection
and payment of sales tax in respect of motor cars and motorcycles, Board has issued
STGO NO.04/2005 dated 29-09-2005. It is understood that as advised in paragraph 4 of
said general order, your Collectorate must have by now brought car dealers falling in the
jurisdiction of your Collectorate under sales tax registration net. You are requested to
send progress report in the matter latest by 17-10-2005 indicating the number of new
registrations and amount of sales tax received from them.
[Issued by the Government of Pakistan, Revenue Division, Central Board of Revenue
(Sales Tax & Federal Excise Wing), under the signature of Mr. Ahmad Reza Khan, Secretary
(ST&FE-L&P), addressed to All Collectors of Sales Tax & Federal Excise.]
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C. NO. 1(37)STT/2003 DATED 6 TH OCTOBER, 2005
SUBJECT:
SALES TAX LEVY ON SEMI PROCESSED FOOD STUFF
I am directed to refer to the subject above and to state that vide Finance Act,
2003 an amendment was enacted in the then S.No.3 of the Sixth Schedule to the Sales
Tax Act, 1990, whereby the words ―Unprocessed food stuff ‖ was substituted with
―Foodstuff‖. The aforesaid amendment was construed by the food processing industry to
mean that all foodstuff, whether processed or unprocessed was exempt from sales tax
levy. Consequently the manufacturers of semi-processed food e.g. chicken nuggets etc.
stopped payment of sales tax on supply thereof.
2. An indicative list of the units, relating to Karachi, Lahore and
Rawalpindi, engaged in manufacture and supply of semi-processed food stuff is enclosed
for verification by the said Collectorates as to whether the said manufacturers stopped
payment of sales tax on their aforesaid supplies from July, 2003, onwards or continued to
pay tax. However, all Collectorates are also requested to report in terms of section 65 of
the Sales Tax Act, 1990, read with Sales Tax Circular No.02 of 1991 dated 30-10-1091
that whether or not the sales tax was paid by any unit on supply of semi-processed food
during the period July 2003 to June 2005.
3. It should also be ensured by the Collectorate that after Finance Act.
2005, the manufacturers / suppliers of semi-processed food stuff have started payment of