Sales Tax Instructions

Sales Tax Instructions, 2009
the Sales Tax Act, 1990 or qualify to be enrolled thereunder they will
continue to avail of the status of an enrolled person. In other words, it
will be an option to be exercised by such persons i.e. whether to pay
turnover tax @ 2% of their value of supplies as an enrolled person or pay
an amount equal to 25% of the Sui gas charges. However, it may be
ensured that the turnover tax @ 2% under section 3A of the Act is not
less than 25% of the Sui Gas Bill. The manufacturers of sweetmeats
(mithaee) and bakery products whose annual turnover exceeds rupees
one million will not be allowed to avail the benefits of the simplified
Sales Tax Rules, 1999.
3. In any case the arrears of tax for the year 1998-99 (whether on the basis
of gas bills consumption from June, 1998 or for the turnover from June, 1998) should be
recovered by 30.04.1999 positively. The defaulters may be explained the benefits of
amnesty under SRO 461(I)/99, dated 09.04.1999. the local representatives of All Pakistan
Anjuman-e-Tajran and the Sweetmeat (Mithaee) manufacturers and Baker‘s Association
or individual manufacturers of mithaee & bakery products may be approached and it
must be ensured that no business operating in the jurisdiction of the Collectorate is left
without recovery of the tax either @ 2% turnover tax or at 25% of the monthly Sui Gas
charges from the persons engaged in making supplies with a turnover not exceeding
rupees one million per annum.
4. A survey may be got conducted urgently and the mithaee & bakery
manufacturers of turnover category may be informed of this facility and also those of
SRO 461(I)/99, dated 09.04.1999.
5. A report on the subject be submitted to the Board by 01.05.1999 giving
names and addresses of Sweetmeat Merchants and Bakers from whom Sales Tax has
been recovered in the manner elaborated above.
[Issued by the CBR., Islamabad, under the signature of Mr. Zulfiqar A. Kazmi, Secretary
(Retail Tax), addressed to the Collector, Collectorate of Sales Tax (East/West)Karachi/
Hyderbada/ Hub (Baluchistan)/ Multan/ Faisalabad/ Lahore/ Gujranwala/ Rawalpindi/
Peshawar/ Mirpur(AJ&K).] Copy of SRO 458(I)/99, dated 6 th April, 1999 is reproduced below:-
Notification No. S. R.O. 458(I)/99. -- In exercise of the powers conferred by section 71 of the Sales
Tax Act, 1990, the Federal Government, is pleased to make the following special procedure for
the levy and collection of sales tax, namely:-
THE SIMPLIFIED SALES TAX RULES, 1999
1. Short title, application and commencement. -- (1) These rules may be called the
Simplified Sales Tax Rules, 1999.
(2) They shall apply to the manufacturers of goods specified in the Schedule to these
rules whose annual turnover is below one million rupees except the manufacturers of goods who
are already operating under the Value Added Tax System.
(3) They shall come into force at once and, unless repealed earlier, shall remain in
force during the financial year, 1998-99.
2. Definition. -- (1) In these Rules, unless there is anything repugnant in the
subject or context:-
(l) ―Act‖ means the Sales Tax Act, 1990.