Sales Tax Instructions

Sales Tax Instructions, 2009
5 million are liable to be enrolled as turnover as turnover taxpayers under section 3A of
the Sales Tax Act, 1990, read with the Turnover Tax Rules, 1999. However, retailers
with annual turnover not exceeding Rs.1 million are exempt from sales tax.
4. Registration, De-Registration, Enrollment and De-enrollment may be
done accordingly.
[Issued by the CBR, Islamabad, under the signature of Mr. Abdul Razzaq, Secretary
(STP), addressed to Ms. Razia Sultana Tahir, Collector of Sales Tax (East), Karachi & copy to the
Collector of Sales Tax (West), Karachi/Hub (Baluchistan)/ Hyderabad/ Multan/ Faisalabad/
Lahore/ Gujranwala/ Rawalpindi/ Peshawar.
Copy of letter C. No.1/Misc./ADC-1/97-98, dated 21 st May, 1999 is reproduced below:
C. NO.1/MISC/ADC-I/97-98 DATED 21 ST MAY, 1999
SUBJECT:
DEREGISTRATION OF MEMBERS UNDER SECTION 21 OF
SALES TAX ACT, 1990
Kindly find enclosed herewith lists of registered person handed over personally by Mr. A.
Mannan, President of Pakistan Anjuman-e-Tajran, for purposes of deregistration during this visit
of the Collectorate of Sales Tax (East), Karachi on 15.05.1999.
2. In order to verify the admissibility for deregistration in respect of these cases, the
requisite sales data was obtained from the concerned Income Tax Authorities and on the basis of
information received from the Income Tax Authorities only four units as indicated below were
found to be falling within the admissible limit of turnover being less than five million.
3. These units have accordingly been deregistered provisionally pending completion of
other required procedure formalities as per telephonic conversation dated 19.05.1999 on the
subject. In cases where the turnover have been reported to be beyond 05 million, they are not
being deregistered in view of the existing provisions of Sales Tax Act, 1990.
4. The matter is therefore, brought to the notice of Board for information and further advice
as well as confirmation of the action taken by the Collectorate as mentioned in para 2 and 3.
NAME OF THE DE-REGISTERED UNITS
M/s. Rizwan Jewellers
M/s. Royal Silk Palace
M/s. Queens Jewellers
M/s. Karam Jewellers
[Issued by the CBR, Islamabad, under the signature of Mr. Aftab Anwar Baloch, Collector,
addressed Mr. S. M. Kazimi, Member (Sales Tax), Central Board Of Revenue, Islamabad.]
Copy of letter No. nil, dated 14 th May, 1999 is reproduce below:-
C. NO. NIL DATED 14 TH MAY, 1999
The Collector of Sales Tax,
East Zone, Karachi.
Ref.:
DEREGISTRATION OF MEMBERS UNDER SECTION 21 OF SALES TAX ACT.
Enclosed herewith list of the members of All Pakistan Gem Merchants & Jewellers
Association, Karachi who have been registered, suo motu, by your Collectorate under the Retail
tax Rules.
Also enclosed herewith photocopies of Certificate of Registration along with photocopies
of paid challans of ―Trade Enrollment Certificates‖ of the aforesaid members.