Sales Tax Instructions

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Sales Tax Instructions, 2009 Vol-2 Contents Sales Tax General Orders, Circulars, Instructions, Rulings, Clarifications, Ordinances, Budget Instructions, DTRE and Important Letters (Domestic and Imports) Year Page 1999 363 2000 528 2001 641 2002 784 2003 879 2004 969 2005 1178 C.No.1/16-STT/94 DATED 4 TH JANUARY , 1999
Sales Tax Instructions, 2009 SUBJECT:- APPLICABILITY OF SALES TAX ON SUPPLY OF METHANOL AND THINNER I am directed to refer to your letter No.Anis/0145/98, dated 21 st December, 1998, on the above subject and to state that supply of import of goods specified in the Sixth Schedule to the Sales Tax act, 1990 are exempt from sales tax. 2. As ―Methanol‖ or ―Methyl Alcohol‖ falling under PCT heading 2905.1100 and ―Organic Composite Solvents and Thinners‖ of PCT heading 3814.0000 are not covered by the Sixth Schedule to the Sales Tax Act, 1990, these are chargeable to sales tax at the standard rate of 15% of their import and supply. [Issued by the CBR, Islamabad under the signature of Mr. Nisar Muhammad, Secretary (STT) addressed to M/s Anis and Company, Karachi. Copy endorsed to all the Collectors of Sales Tax/Mirpur(AJ&K)). The Secretary (S.T.Bud), CBR.] ******** C. NO.2(24)STP/95 Pt. II DATED 5 TH JANUARY , 1999 SUBJECT:- CLARIFICATION REGARDING TIME OF SUPPLY / DATE OF INPUT TAX FOR IMPORTED RAW MATERIAL I am directed to refer to your letter No.Misc./Inf/ST(W)/98/3728, dated 21-11- 1998 on the subject cited above and to say that the Collectorate‘s view point expressed in para 2 of your letter C. No.Misc./Pt. 2/Infor/STW/98, dated 15-10-1998 and also in paragraph 2 of your letter dated 21-11-1998 under reference, is confirmed being in line with the statutory provisions of the Act. [Issued by the CBR., Islamabad, under the signature of Mr.Muhammad Tahir, Secretary (STP), addressed to the Collectorate of Sales Tax (West), Karachi & copy to the Collector Sales Tax, (East)Karachi/(West)Karachi/Hub (Baluchistan)/ Hyderabad/ Multan/ Faisalabad/ Lahore/ Gujranwala/ Rawalpindi/ Peshawar/ Mirpur (AJ&K)]. Copies of letter No.Misc/Inf/ST(W)/98 /3728, dated 21-11-1998 & C.No. Misc./Pt.2/Infor/STW/98, dated 15-10-1998 & 21-11-1998 are reproduced below:- C. NO.MISC/INF/ST(W)/98/3728 DATED 21 ST NOVEMBER, 1998 Mr. S. M. Kazimi, Member (Sales Tax), SUBJECT: CLARIFICATION REGARDING TIME OF SUPPLY / DATE OF INPUT TAX FOR IMPORTED RAW MATERIAL Kindly find enclosed copies of letters dated 9-10-1998 and 7-11-1998 recovered from the Chairman Valves Importer & Dealers Group, Karachi, and this Collectorate‘s letter of even number dated 15-10-1998 on the subject noted above. 2. The Value Importers & Dealers Group has requested for clarification as to whether the date of payment of sales tax or the date of actual physical clearance / delivery from the customs should be taken as the date of payment for the purpose of entry in the purchase register and consequent input adjustment. This Collectorate‘s view were expressed in its letter dated 15-10-1998, since under section 7 of the Sales Tax Act, 1990, a registered person is entitled to deduct (adjust) input tax paid during a tax period from the output tax that is due from him in respect of that tax period. Thus, in case of imported goods, the input tax should be adjusted in the
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Akhtar Ali, Secretary (STB), Centra
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Sales Tax Instructions, 2009 (iii)
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Karachi. SUB: Sales Tax Instruction
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The Secretary (STT), (Sales Tax Win
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Sales Tax Instructions, 2009 2. Thi
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CERTIFICATE. Sales Tax Instructions
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(b) (c) (d) Sales Tax Instructions,
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(ii) (iii) (iv) (v) (vi) (vii) Sale
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Thanking you. Yours truly, Abdul La
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Note: Sales Tax Instructions, 2009
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Mr. M. Iqbal Farid Chairman, Centra
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(b) \ Sales Tax Instructions, 2009
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(b) (c) (d) (e) Sales Tax Instructi
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Sales Tax Instructions, 2009 1. Sho
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Sales Tax Instructions, 2009 ANNEX-
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S.N o Name of Ginning Unit(s) from
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1-A) Sales Tax Instructions, 2009 W
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Sales Tax Instructions, 2009 C.No.
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2. 3. Dumentatio n of National Econ
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10. Survey Techniques
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Sales Tax Instructions, 2009 2. Mr.
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measures taken: Sales Tax Instructi
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Yours faithfully For Meezan Enterpr
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prosecution evidence(s) available j
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prosecution evidence(s) available j
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Sales Tax Instructions, 2009 For th
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(c) (d) (e) (f) Sales Tax Instructi
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(xvi) Sales Tax Instructions, 2009
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Sales Tax Instructions, 2009 budget
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Sales Tax Instructions, 2009 3. Adj
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Sales Tax Instructions, 2009 1. Exa
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Sales Tax Instructions, 2009 b) Amo
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Sales Tax Instructions, 2009 For su
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Sales Tax Instructions, 2009 nature
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Sales Tax Instructions, 2009 AREAS.
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Sales Tax Instructions, 2009 (v) In
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Sales Tax Instructions, 2009 addres
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Sales Tax Instructions, 2009 (5) Co
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Sales Tax Instructions, 2009 4. Rul
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Sales Tax Instructions, 2009 order
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Sales Tax Instructions, 2009 APTMA
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Sales Tax Instructions, 2009 5. Kee
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Sales Tax Instructions, 2009 period
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Sales Tax Instructions, 2009 DTRE a
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Sales Tax Instructions, 2009 DTRE R
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Sales Tax Instructions, 2009 (49) D
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Sales Tax Instructions, 2009 Total
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Sales Tax Instructions, 2009 Apply
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Sales Tax Instructions, 2009 to Mr.
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Sales Tax Instructions, 2009 (E) SA
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Sales Tax Instructions, 2009 NIC No
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Sales Tax Instructions, 2009 Audit
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Sales Tax Instructions, 2009 PART -
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(v) (vi) Sales Tax Instructions, 20
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Sales Tax Instructions, 2009 (x) (x
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In the aforesaid notification, -- S
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Sales Tax Instructions, 2009 (ii) I
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Sales Tax Instructions, 2009 basis.
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Sales Tax Instructions, 2009 10% in
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Sales Tax Instructions, 2009 COMMIT
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COMMITTEE NO. 3 Cases relating to T
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Sales Tax Instructions, 2009 4 Addi
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Sales Tax Instructions, 2009 local
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Sales Tax Instructions, 2009 Import
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Sales Tax Instructions, 2009 cotton
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Sales Tax Instructions, 2009 of the
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Sales Tax Instructions, 2009 return
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Sales Tax Instructions, 2009 requis
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Sales Tax Instructions, 2009 II. (i
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Sales Tax Instructions, 2009 MEDTRA
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Sales Tax Instructions, 2009 copy o
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Sales Tax Instructions, 2009 UNDER
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Sales Tax Instructions, 2009 City C
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Sales Tax Instructions, 2009 contra
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ENCLOSURE-III To: From: Member Sale
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Sales Tax Instructions, 2009 which
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Sales Tax Instructions, 2009 Defenc
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Sales Tax Instructions, 2009 [Resci
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Sales Tax Instructions, 2009 (2) Ze
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Sales Tax Instructions, 2009 III. (
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Sales Tax Instructions, 2009 with t
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Sales Tax Instructions, 2009 ate Hy
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Sales Tax Instructions, 2009 carefu
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Sales Tax Instructions, 2009 You ar
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Sales Tax Instructions, 2009 12. Co
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Sales Tax Instructions, 2009 Sugar
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(b) (c) Sales Tax Instructions, 200
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Sales Tax Instructions, 2009 A regi
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SALES TAX ACT, 1990 Sales Tax Instr
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Sales Tax Instructions, 2009 6. Pay
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Sales Tax Instructions, 2009 I decl
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Sales Tax Instructions, 2009 provis
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Sales Tax Instructions, 2009 8. SHO
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Sales Tax Instructions, 2009 (b) go
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Sales Tax Instructions, 2009 IN THE
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Sales Tax Instructions, 2009 legisl
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NAME ADDRESS REG. NO. OF THE TAXPAY
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Sales Tax Instructions, 2009 of the
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Sales Tax Instructions, 2009 (g) af
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Sales Tax Instructions, 2009 applic
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Sales Tax Instructions, 2009 (10) T
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Sales Tax Instructions, 2009 consum
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Sales Tax Instructions, 2009 AN ORD
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Sales Tax Instructions, 2009 etc. a
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Sales Tax Instructions, 2009 policy
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Sales Tax Instructions, 2009 3. (Pr
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Sales Tax Instructions, 2009 enclos
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Sales Tax Instructions, 2009 falls
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Sales Tax Instructions, 2009 (vi) S
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Department / Cantonment Board Devel
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3 rd day 4 th day Record under Sale
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8. Stock Taking & Inventory Managem
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Sales Tax Instructions, 2009 11. Mu
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Sales Tax Instructions, 2009 ―tax
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Sales Tax Instructions, 2009 please
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Sales Tax Instructions, 2009 charge
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measures taken: Sales Tax Instructi
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Sales Tax Instructions, 2009 AND WH
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Sales Tax Instructions, 2009 vehicl
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SUBJECT:- Sales Tax Instructions, 2
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Sales Tax Instructions, 2009 8. Ame
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Sales Tax Instructions, 2009 Presen
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Sales Tax Instructions, 2009 Conseq
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Sales Tax Instructions, 2009 Since
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Sales Tax Instructions, 2009 7. Kee
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Sales Tax Instructions, 2009 state
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Sales Tax Instructions, 2009 S.NO.
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Sales Tax Instructions, 2009 My Dea
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Sales Tax Instructions, 2009 7.14 C
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Sales Tax Instructions, 2009 furthe
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Sales Tax Instructions, 2009 organi
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Sales Tax Instructions, 2009 Areas,
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Sales Tax Instructions, 2009 You ar
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Sales Tax Instructions, 2009 condit
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(liv) (lv) (lvi) (lvii) Sales Tax I
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Sales Tax Instructions, 2009 became
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B. WHAT IS FLYING INVOICE? Sales Ta
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Sales Tax Instructions, 2009 the am
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Sales Tax Instructions, 2009 2. S.R
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Sales Tax Instructions, 2009 v) The
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Sales Tax Instructions, 2009 to 3%
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Sales Tax Instructions, 2009 (6) Fr
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Sales Tax Instructions, 2009 jewell
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Sales Tax Instructions, 2009 2. Sin
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9. Importers. Sales Tax Instruction
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Sales Tax Instructions, 2009 be all
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Sales Tax Instructions, 2009 (v) (v
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METER (9028.3000) Sales Tax Instruc
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Sales Tax Instructions, 2009 Query
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Sales Tax Instructions, 2009 Taxpay
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Sales Tax Instructions, 2009 Faisal
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Sales Tax Instructions, 2009 Branch
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Sales Tax Instructions, 2009 & Addr
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Sales Tax Instructions, 2009 L&P),
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Sales Tax Instructions, 2009 claime
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S.No. Designation No. of Posts 1. R
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Sales Tax Instructions, 2009 REQUIS
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Sales Tax Instructions, 2009 (Hqrs.
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Sales Tax Instructions, 2009 taxpay
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Sales Tax Instructions, 2009 11. Po
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Sales Tax Instructions, 2009 C. No.
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Sales Tax Instructions, 2009 No re
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Sales Tax Instructions, 2009 months
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AND SRO 70(I)/2006. Sales Tax Instr
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Sales Tax Instructions, 2009 negati
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Sales Tax Instructions, 2009 1. OPE
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Sales Tax Instructions, 2009 Excise
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Sales Tax Instructions, 2009 NAME _
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Sales Tax Instructions, 2009 indust
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Sales Tax Instructions, 2009 Multan
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Sales Tax Instructions, 2009 Multan
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Sales Tax Instructions, 2009 DAILY
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Sales Tax Instructions, 2009 *(The
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Sales Tax Instructions, 2009 3. BLA
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Sales Tax Instructions, 2009 Check
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Sales Tax Instructions, 2009 C.NO.3
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Sales Tax Instructions, 2009 sector
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Sales Tax Instructions, 2009 6. Ano
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Sales Tax Instructions, 2009 report
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Sales Tax Instructions, 2009 only b
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Sales Tax Instructions, 2009 INTERN
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Sales Tax Instructions, 2009 their
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Sales Tax Instructions, 2009 022-46
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Sales Tax Instructions, 2009 OVER-R
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Sales Tax Instructions, 2009 the de
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Sales Tax Instructions, 2009 It has
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Sales Tax Instructions, 2009 (x) (x
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IN THE SUPREME COURT OF PAKISTAN (A
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Sales Tax Instructions, 2009 Austra
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Sales Tax Instructions, 2009 It
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Sales Tax Instructions, 2009 either
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Sales Tax Instructions, 2009 (ii) R
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Sales Tax Instructions, 2009 number
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Sales Tax Instructions, 2009 48. Ai
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Sales Tax Instructions, 2009 114. A
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Sales Tax Instructions, 2009 177. B
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Sales Tax Instructions, 2009 AL4373
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Sales Tax Instructions, 2009 304. G
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Sales Tax Instructions, 2009 360. H
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Sales Tax Instructions, 2009 (Pvt)
Page 3057 and 3058:
Sales Tax Instructions, 2009 481. L
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Sales Tax Instructions, 2009 536. M
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Sales Tax Instructions, 2009 591. N
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Sales Tax Instructions, 2009 270746
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Sales Tax Instructions, 2009 703. R
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Sales Tax Instructions, 2009 AP0708
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Sales Tax Instructions, 2009 46. AL
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Sales Tax Instructions, 2009 199. E
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Sales Tax Instructions, 2009 44. Al
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Sales Tax Instructions, 2009 281. J
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Sales Tax Instructions, 2009 611. U
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Sales Tax Instructions, 2009 electr
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44. Dawood Lawrencepur Ltd Sales Ta
Page 3117 and 3118:
Sales Tax Instructions, 2009 85. Ma
Page 3119 and 3120:
137. Yahya Textile Mills (Pvt.) Ltd
Page 3121 and 3122:
Sales Tax Instructions, 2009 28. Au
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Sales Tax Instructions, 2009 74. F.
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Page 3127 and 3128:
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207. Technics Garments (Pvt) Ltd Sa
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Sales Tax Instructions, 2009 12. Bi
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Sales Tax Instructions, 2009 Sr. No
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Sales Tax Instructions, 2009 180. D
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Sales Tax Instructions, 2009 236. F
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Sales Tax Instructions, 2009 373. K
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Sales Tax Instructions, 2009 (Pvt.)
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Sales Tax Instructions, 2009 661 Al
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Sales Tax Instructions, 2009 701 Qu
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