Sales Tax Instructions

Sales Tax Instructions, 2009
which has also been enacted by the National Assembly vide Sales Tax (Amendment) Act,
1999, dated 30.03.1999.
2 In view of the aforesaid legal constraints, the Board regrets to express tis
inability to accede to you request for exemption.
[Issued by the CBR, Islamabad, under the signature of Mr.Muhammad Tahir, Secretary
(STT), addressed to Mr. Suhail Aamir, Additional Secretary (Admn.), Chief Minister‘s Secretaries,
Lahore-Punjab, with reference to his No.DIR(IMP)CMS(A)OT-72/99-3798, dated 15 th March,
1999]. Copy of letter is reproduced below:-
C.NO.DIT(IMP)CMS(A)OT-72/99-3798 DATED 15 TH MARCH, 1999
SUBJECT: TRADE ENROLMENT CERTIFICATE FOR 1998-99 – EXTENSION IN
HE LAST DATE FOR PAYMENT
In deference to the demand of the All Pakistan Anjuman-e-Tajran, various Chambers of
Commerce & Industry and Trade Association, the Federal Government has extended the last date
of payment of Trade Enrolment Certificate fee (TEC fee) for 1998-99 for a period upto Tuesday,
the 31 st August, 1999.
2. It has been clarified that the payment of TEC fee upto 31 st August, 1999 will be treated as
payment of TEC fee for the Financial Year 1998-99, therefore, no fine will be levied on such
traders who make the payment of the 1998-99 TEC fee upto 31 st August, 1999.
3. The Central Board of Revenue has advised all concerned to deposit TEC fee relevant to
his category well before the 31 st August, 1990. Door to door inspection shall be made from 1 st
September, 1999 and defaulters shall be levied with fine equal to 11 times the respective category
fee. No further extension shall be granted.
4. Sales Tax registration Certificate or Trade Enrolment certificate is a requirement for
acceptance of the income tax returns under the Self-Assessment Scheme (1999-2000). Traders not
having either the Sales Tax registration Certificate or the Trade Enrolment Certificate would not
be able to avail the benefits of the Self-Assessment Scheme.
5. The extension has been allowed to provide an opportunity to the traders to obtain TEC
after payment of their category fee, so that they can avail the benefits of Self –Assessment Scheme.
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C.No.1(87)STM/99 DATED 19 TH MAY, 1999
SUBJECT:-
LEVY AND CHARGE OF SALES TAX ON FIREWOOD.
Supplies (including sale, lease or other disposition of goods) of Fire Wood, Fuel
Wood, timber, Logs and all other kinds of wood are not exempt from sales tax and are,
thus, chargeable to sales tax at the standard rate of 15% of the value. Sales or supplies to
persons not registered under the Sales Tax Act, 1990 attract a further tax @ 1% in
addition to the aforesaid standard rate of 15% of the value.
2. I, therefore, request you kindly to ensure that the buyers of wood from
the Forest Department and/or lessees of wood jungles are asked to get themselves