Sales Tax Instructions

Sales Tax Instructions, 2009
within the stipulated period of seventy two (72) hours from the time of its completed
receipt.
3. Such cases may be processed and cleared immediately and any officer,
found not complying with the above direction, may be taken to task.
[Issued by the CBR, Islamabad, under the signature of Mr.Muhammad Tahir, Secretary
(STP), addressed to the Collector of Sales Tax, Karachi (West/East)/Lahore /Hub(Baluchistan)/
Hyderabad/ Gujranwala/ Faisalabad/ Multan/ Peshawar/ Rawalpindi/ Mirpur (AJ&K).]
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C. NO.3(15)STP/99 DATED 15 TH APRIL, 1999
SUBJECT:-
CLARIFICATION OF SIXTH SCHEDULE
I am directed to refer to your letter No. Nil dated 24.03.1999 on the subject cited
above and to say that locally manufactured ―filled infusion solution bags‖ if registered as
drugs, under the Drugs Act, 1976 are exempt from sales tax in terms of entry at S. No.13
of the Sixth Schedule to the Sales Tax Act, 1990.
[Issued by the CBR,. Islamabad, under the signature of Mr. Muhammad Tahir, Secretary (STP),
addressed to the Finance Manager, M/s. Medipak Limited, 132-Industrial Estate, Kot Lakhpat,
Lahore.]
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No.2(38)STP/97 DATED 15 TH APRIL, 1999
SUBJECT:
LEVY OF SALES TAX ON SUPPLIES TO FATA/PATA OR
SUPPLIES FROM FATA/PATA.
I am directed to refer to your letter V.No.MACL/99/126, dated 8 th February,
1999 (received on 12 th April, 1999) on the above subject and to say that while it is a fact
that the Sales Tax Act, 1990, has not yet been extended to the Tribal Areas, the benefits
of non-application are restricted and confined only to the production in FATA/PATA and
its subsequent sale/consumption also in the FATA/PATA.
2. The registered person in Pakistan, making taxable supplies (other than
the zero-rated exports), has to charge sales tax even on its supplies to FATA/PATA and
issue tax invoices accordingly.
3. The persons located in FATA/PATA if making supplies of taxable goods
in Pakistan (outside tribal areas) is also required to get registered. If he wants to get into
business of taxable supplies in Pakistan, he has the option of voluntary registration under
the Sales Tax Act, 1990, and then he should issue prescribed tax invoices and charge
sales tax.
4. Government/Semi-Government/Defence Departments, autonomous
Corporations, even when purchasing sales taxable goods from suppliers located in Tribal
Areas should ensure that they purchase such goods only from such suppliers as are
registered (whether voluntarily or compulsorily) under the Sales Tax Act, 1990, and that
too against the prescribed tax invoices to be issued by them.
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary
(STP) addressed to Mr. M. Ahmad & Co., (Pvt) Ltd., House No.88, Street No.7, Sector-7,