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Sales Tax Instructions

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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

(iii) Honourable _____________________ High Court's judgement in W.P.<br />

No._______________________ as and when passed, holding that the<br />

sales tax involved in the bank guarantee was payable by the petitioner<br />

M/s._________________________<br />

Authorised signature of the Bank<br />

Authorised signature of the Bank with Official bank Seal.<br />

[Rescinded vide STGO No.3 of 2004 dated 12 th June, 2004]<br />

[Issued by the CBR, Islamabad, under the signature of Mr. Zulfiqar A.Kazmi, Secretary<br />

(STP),CBR.]<br />

********<br />

C. NO.3(78)STM/98 DATED 18 TH FEBRUARY , 1999<br />

SUBJECT:- REFUND CLAIMS PENDING ON ACCOUNT OF<br />

VERIFICATION OF DEPOSIT OF INPUT TAX<br />

I am directed to advise you to form a task force headed by a Senior<br />

Auditor/Deputy Superintendent and comprising two or three Auditors/ Inspectors, as<br />

members exclusively for verification of invoices received from other Collectorates for<br />

verification.<br />

2. The Task Force, so formed, should ensure verification of every invoice,<br />

so received, within 21 days of its receipt in the Collectorate.<br />

3. Any complaint about delay or default in verification of invoices should<br />

be viewed seriously.<br />

[Issued by the C. B. R., Islamabad, under the signature of Mr. Akhtar Zaman Khattak,<br />

Secretary (STM), addressed to Collector of <strong>Sales</strong> <strong>Tax</strong>, (East/West)Karachi/Lahore/ Gujranwala<br />

/Faisalabad/ Multan/Peshawar/Rawalpindi/ Hyderabad/Hub(Baluchistan)/Mirpur (AJ&K).]<br />

********<br />

C.No.4/47-STB/98 DATED 13 TH MARCH, 1999<br />

SUBJECT:- SALES TAX ON SUPPLIES MADE TO GOVERNMENT/ SEMI-<br />

GOVERNMENT/DEFENCE DEPARTMENTS AND<br />

AUTONOMOUS CORPORATIONS AUTHORIZED TO<br />

DEDUCT ADVANCE TAX UNDER SECTION 50(4) OF THE<br />

INCOME TAX ORDINANCE, 1979.<br />

I am directed to invite attention to CBR‘s d.o. letter No.4/47-STB/98, dated 25 th<br />

September, 1998 (copy enclosed) and to say that certain queries have been made by<br />

various quarters about this scheme. The clarification is given in the following paragraphs.<br />

2. The exemption threshold of annual turnover of Rs.5 million does not<br />

apply to such suppliers of sales taxable goods and their supply of taxable goods,<br />

irrespective of the annual turnover of the supplier, is liable to sales tax. No<br />

certificate/declaration of annual turnover should be entertained, being of no avail.<br />

3. Prescribed tax invoice has to be issued by the supplier himself against his<br />

own sales tax registration number. Use of tax invoices of persons other than the supplier<br />

himself is not admissible.

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