Sales Tax Instructions

Sales Tax Instructions, 2009
scrutinize the records prescribed under the Sales Tax Act, 1990, and
under other relevant laws as well for verification.
(10) Drawl of Representative Samples.—A new section 25A has been added
to the Act to allow drawing of samples for the purposes of valuation of
taxable goods or for determination of liability to tax or for determination
of input/output coefficients or for any other reason.
(11) Amendment in Section 26 ―Monthly Returns‖. – The words ―making
taxable supplies‖ occurring in sub-section (1) of section 26 have been
omitted. Every registered person, irrespective of the fact whether he has
made any taxable supply during a tax period or not, shall be liable to
furnish the prescribed return for the said tax period.
(12) Special Audits.—Section 32A has been re-worded to allow individuals or
a firm of chartered/cost accountants to conduct audits.
(13) Fee for First Appeal under Section 45. -- Fee for First Appeal under
Section 45.—Appeals filed under section 45 have been subjected to a fee
of Rs.500/-. This fee shall be deposited in any of the designated branches
of the National Bank under the Sales Tax Head of Account No.0220000.
(14) Collector (Appeals) not to Remand Cases. – The powers of Collector
(Appeals) to remand cases to the original jurisdiction of adjudication for
decision afresh or for de-novo consideration have been withdrawn. Now,
the Collector (appeals) shall decide the cases in specific terms. He may,
however, make further inquiries, as may be necessary, before deciding
the appeal.
(15) Fee for filing Appeal under Section 46.--- The fee for filing appeal before
the Appellate Tribunal under section 46 has been enhanced from Rs.100
to Rs.1000. This fee shall be deposited in any of the designated branches
of National Bank of Pakistan under the Sales Tax Head of Account
0220000.
(16) Recovery Proceedings. – Through addition of clause (ca) in sub-section
(1) of section 48, the recovery officer has been empowered to stop
clearance of imported or/and manufactured goods or attach bank
accounts of the defaulters.
(17) Input Tax Credit for Stocks prior to Registration. – A new section 59 has
been added to the Act through which new registrants, other than turnover
taxpayers, registration under section 14 have been allowed input tax
credit for goods procured locally during a period of 30 days prior to
registration and goods imported during a period of 90 days prior to
Registration. The Procedure prescribed in notification No.SRO
680(I)/99, dated 12.6.1999 shall apply.
(18) Upfront Tax Exemptions in the Shape of Delivery without Payment of
Tax in Certain Cases. – The scope of upfront exemptions from payment
of sales tax under section 60 has been restricted to imported goods only.
Locally-procured or locally-supplied goods will not be delivered sales
tax free under section 60 of the Act.