Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the Government of Pakistan, Revenue Division, Central Board of Revenue
(Sales Tax & Federal Excise Wing), under the signature of Mr. Khalid Mahmood, Second
Secretary (STM), addressed to the Collector, Large Taxpayers Unit, Karachi / Lahore, the
Collectors, Audit/ Enforcement/ Hqrs. Sales Tax House, Karachi, the Collectors, Collectorate of
Sales Tax & Federal Excise, Lahore/ Faisalabad/ Gujranwala/ Rawalpindi/ Faisalabad and the
Collectors, Collectorate of Customs, Sales Tax & Federal Excise, Hyderabad/ Quetta/ Multan.]
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C. No.5/10-STB/2005 DATED 2 ND DECEMBER, 2005
SUBJECT:
ZERO-RATING OF SURGICAL GOODS UNDER SRO 621(I)/2005
DATED 17.06.2005.
I am directed to refer to Board‘s letter of even number dated 12.07.2005 the
subject cited above and to include the following two items in the indicative list circulated
vide the said letter:
(a) Surgical gloves. (PCT 4015.1100)
(ii)
Blood collecting packs with blood transfusion sets (PCT
9018.3990)
[Issued by the CBR, Islamabad, under the signature of Mr. Wajid Ali, Secretary (ST&FE-
Budget), addressed to The Collector, Large taxpayers‘ unit (LTU), Karachi/Lahore, the Collector,
Customs, Sales Tax & Federal Excise, Hyderabad/Quetta/ Multan, the Collector, Collectorate of
Sales Tax & Federal Excise, Lahore/Faisalabad/ Gujranwala/Rawalpindi/Peshawar, the
Collector, (Enforcement) / (Hdqrs.) / (Audit), Sales Tax House, Karachi and copy endorsed to the
Collector of Customs (Appraisement/Preventive/Port Qasim), Karachi, the Collector of Customs,
Lahore/Sambrial (Sialkot)/Faisalabad/ Rawalpindi/ Peshawar and M/s S. Ejazuddin & Co,
Karachi with reference to their letter dated 24.11.2005.
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C. NO. 3(1)St-L&P/2004 DATED 14 TH DECEMBER, 2005
SUBJECT:
VIGILANCE IN POST REFUND AUDIT
With reference to the subject matter I am directed to convey that during the Post
Refund Audit process in the Collectorates, the concerned audit staff may be directed to
exercise care and vigilance so that any case which is backed up by forged or paper
shipments is pointed out. As there us a greater possibility that payments for forged or
paper shipments are made through wire transfer from individuals, audit staff may check
and analyze whether payments for shipments have been made through wire transfer from
individuals or through a genuine company. Further as there is a greater possibility of a
paper shipment through an in-house bill of lading, the audit staff should carefully see
whether the bill of lading before them is an in house bill of lading through a broker or it
is a master bill of lading through a shipping company. Likewise in order to ascertain the