Sales Tax Instructions

Sales Tax Instructions, 2009
Act, 1990, read with the Registration, Voluntary Registration and De-registration Rules,
1996 (copy enclosed and hereinafter called "the enclosed Rules").
2. Where the applicant desires to get himself registered through a
person/organization other than the Collectorate of Sales Tax, he may fill-in the
application form (Annex-A) of the enclosed Rules, complete in all respects. The duly
filled-in and signed application may be submitted by him in the office of (any officebearer,
so authorized by the FPCC&I, Chamber, EPB or Association) who shall check
and verify that the entries (specially that name, addresses, Phone No.,Fax No., NTN, Imp.
Regn. No., NIC No., etc., are correct) and then shall forward the application to the
respective Collector of Sales Tax by appending his forwarding note and signature and
official stamp (with phone and fax numbers) below the column of "Declaration" in that
form. The accompanying documents, attached to the application, shall be attested by the
so-authorized officer/office-bearer of the FPCC&I/Chamber/EPB/ Association in the
token of having compared with the original.
3. Where applications (so received through the FPCC&I/ Chamber/EPB/
Association) are complete in all respect, the Collector of Sales Tax shall, within 72 hours
of the receipt of the application from FPCC&I or Chamber or EPB or Association, issue
the Registration Certificate to the applicant through air courier service and shall also send
an intimation (stating sales tax registration No. & date to) the respective FPCC&I,
Chamber, EPB or Association (forwarding the application) immediately.
4. All concerned are requested to cooperate to make this programme a
success.
[Rescinded vide STGO No.3 of 2004 dated 12 th June, 2004]
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary (STP).]
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C. NO.3(32)STP/99 DATED 31 ST MARCH, 1999
SUBJECT:-
GST REGISTRATION FOR SOFTWARE COMPANIES
I am directed to refer to your letter No.8(809)PSEB/99-4315, dated 12 th
February, 1999 on the subject cited above and to say that such importers who wholly and
exclusively import such goods as are exempt from sales tax are not required to register
with the sales tax department. Necessary instructions to all customs stations have already
been issued to this effect in this regard.
[Issued by the CBR., Islamabad, under the signature of Mr.Muhammad Tahir, Secretary
(STP), addressed to Mr. Muhammad Khalid Javed, Pakistan Software Export Board, House
No.25, Street No.13, F-7/2, Islamabad.]
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C. NO.1(34)ST-AIU/99 DATED 31 ST MARCH, 1999
SUBJECT:-
INPUT ADJUSTMENT / REFUND ON OIL & LUBRICANTS
USED IN POWER GENERATION PLANTS
I am directed to refer to your letter C.No.Ref/ST/332/98/1314, dated 03.02.1999
on the above subject and to say that ―Electrical Energy‖ is exempt from sales tax under