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Sales Tax Instructions

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

9021.3000, are not exempt from sales tax, the same shall be subjected to the levy at<br />

import stage.<br />

2. However, in case you consume whole of your imported IOLs (Lenses) in<br />

your hospital and do not supply them further to other persons/shops/ hospitals, you are<br />

not required to be registered under the <strong>Sales</strong> <strong>Tax</strong> Act, 1990 as a commercial<br />

importer/local supplier.<br />

[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary<br />

(STT) addressed to M/s Sardar Trust Eye Hospital, Lahore. Copy to all the Collectors of<br />

Customs, all the Collectors of Cus. & CE, Secretary (ST.Edu.), CBR and Chief (CT), CBR,<br />

Islamabad.]<br />

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

C. NO.5(2)STP/98-RETAIL DATED 3 RD JUNE, 1999<br />

SUBJECT:- TRADE ENROLMENT CERTIFICATE SCHEME<br />

I am directed to refer to Circular No.01/1999, dated 8 th April, 1999 and to<br />

enclose a copy of Amendment No.5 with reference to your letter No.MDD/P & SDW/,<br />

dated 03.06.1999, on the above subject.<br />

2. The Government has been pleased to extend the last date of payment of<br />

Trade Enrolment Certificate Fee from 31 st May, 1999 to 15 th June, 1999. You are<br />

requested to kindly issue necessary instruction to ensure that all branches of National<br />

Bank of Pakistan remain open uptill 2359 hours on Tuesday, the 15 th June, 1999, so that<br />

the extension allowed to this scheme is made use of by all the concerned.<br />

3. Kindly also advise all the branch Managers to send the scrolls of receipts<br />

of T.E.C. fee on daily basis to the respective Collectorates of <strong>Sales</strong> <strong>Tax</strong>, the T.E.C<br />

deposits made in N.B.P branches on 15.06.1999 must be sent to the respective<br />

collectorates by 16.06.1999 with no pendency of earlier receipts. Your cooperation, as<br />

always done by you in the part, shall be highly appreciated.<br />

4. Suitable instructions to all the branches may kindly be issued and the<br />

Board informed accordingly.<br />

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

(Retail <strong>Tax</strong>), being addressed to Mr. Amin Akhtar, Executive Vice President, M. D. D. N. B. P.<br />

(Head Office), Karachi, with reference to his letter No.MDD/P & SDW/, dated 3 rd June, 1999.]<br />

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

C. NO.5(2)STP/98-RETAIL DATED 3 RD JUNE, 1999<br />

SUBJECT:- AMENDMENT NO. 5 TO CIRCULAR NO.1/1999, DATED<br />

08.04.1999<br />

The following further amendment in the Central Board of Revenue‘s Circular<br />

No.01/1999, dated 8 th April, 1999, is hereby made:-<br />

In sub-para (v) of para 3 on page 3 and in para 5 of the Circular, the last date of<br />

payment of Trade Enrolment Fee appearing as ―31.05.1999‖ is substituted as<br />

―15.06.1999‖.

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