Sales Tax Instructions

Sales Tax Instructions, 2009
and supplies made during a tax period, the tax due and paid and other
applicable information as stated in the filling instructions.
(2) Payment of the amount of sales tax, if any, shall be made in any
of the designated online branches of National Bank of Pakistan on the
prescribed payment challan. Payment of excise duty shall be made on
TR-6.
(3) Reference number of the Computerized Payment Receipt
generated by the National Bank of Pakistan and other required
information shall be duly mentioned in the relevant columns of the
electronic return.
(4) The duly filled Electronic Sales Tax / Federal Excise Return
including a ‗Nil‘ return shall be transmitted to the Central Board of
Revenue‘s e-mail address e-mail:- (salestax.returns@cbr.gov.pk)
through a digitally signed e-mail:-
(5) The Board shall send a digitally signed e-mail acknowledging
the receipt of Electronic Sales Tax / Federal Excise Return.
(6) The e-mail so received shall be forwarded by the Board to the
respective Collectorates e-mail address.
(7) At each Collectorate, an individual, Local Mail Operator (LMO),
shall receive the forwarded e-mail along with attached documents from
his Collectorate‘s specified e-mail address.
(8) The LMO shall download all attachments and enclosures of
electronically submitted Sales Tax Return and other forms from e-mail
address.
(9) The LMO shall segregate the e-mail attached Sales Tax Returns
and forms on the basis of transaction type. There will be folder named
against each transaction type.
(10) The LMO shall maintain following folders each of the following
transaction type.
For Sales Tax Returns:
―ST-RTN-[Collectorate Name]- [MM-YYYY]‖
For Federal Excise Returns:
―FE-RTN-[Collectorate Name]-[MM-YYYY]‖
For Sales Tax Revised Returns:
―ST-RRN-[Collectorate Name]-[MM-YYYY]‖
For Federal Excise Revised Returns: