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Sales Tax Instructions

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

careful and long sessions of deliberations between CBR and our Association. The Government is,<br />

therefore, getting the agreed amount of sales tax without any collection cost. From the above<br />

stated facts you will please note that we are willing to enter into the system on full-fledged basis<br />

but due to unavoidable circumstances which are beyond our control we are unable to do so. It is,<br />

therefore, suggested that till measures to remove the practical difficulties as stated above are<br />

taken by the Government we may be allowed to discharge our sales tax liability under the present<br />

practice i.e. both on GST and Capacity <strong>Tax</strong> basis.<br />

I will like to re-emphasize that another round of deliberation is as such necessary for<br />

resolving this issue. You are, therefore, requested to give us a time for a meeting before 31 st of<br />

July preferably 28 th to 30 th instant.<br />

Cordially yours<br />

G. R. Arshad Chairman Action Committee<br />

All Pakistan Textile Processing Mills Association<br />

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

THE SALES TAX (AMENDMENT) ORDINANCE, 1999<br />

F. NO. 2(I)/99-PUB.,<br />

DATED 13 TH AUGUST, 1999<br />

The following Ordinance made by the President is hereby published for general<br />

information:-<br />

ORDINANCE NO. XII OF 1999 AN ORDINANCE<br />

Further to amend the <strong>Sales</strong> <strong>Tax</strong> Act, 1990<br />

WHEREAS it is expedient further to amend the <strong>Sales</strong> <strong>Tax</strong> Act, 1990, for the purposes<br />

hereinafter appearing;<br />

AND WHEREAS the National Assembly is not in session and the President is satisfied<br />

that circumstances exist which render it necessary to take immediate action;<br />

NOW, THEREFORE, in exercise of the powers conferred by clause (1) of Article 89 of<br />

the Constitution of the Islamic Republic of Pakistan, the President is please to make and<br />

promulgate the following Ordinance:-<br />

1. Short title and commencement. -- (1) This Ordinance may be called the <strong>Sales</strong><br />

<strong>Tax</strong> (Amendment) Ordinance, 1999.<br />

(2) It shall come into force at once.<br />

2. Amendment of section 3, the <strong>Sales</strong> <strong>Tax</strong> Act, 1990. – In the <strong>Sales</strong> <strong>Tax</strong> Act,<br />

1990, hereinafter referred to as the said Act, in section 3, in sub-section (1A), in the<br />

proviso:-<br />

(iii) in clause (2) for the full stop, at the end, the semicolon and word ―;or‖ shall be<br />

substituted; and<br />

(iv) after cause (2), amended as aforesaid, the following new clause shall be added,<br />

namely:-<br />

―(3)<br />

By a registered person on the supply of:-<br />

(i) electrical energy;<br />

(ii) natural gas;<br />

(iii) petroleum gases including liquefied petroleum gas; and

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