Sales Tax Instructions

Sales Tax Instructions, 2009
ds by commercial import
ers-SRO674(I)/97, dated
29 th August, 1997.
2. Levy of 3% additional
tax on the importers who
do not get registered--
SRO 675(I/97, dated 29th
August, 1997.
9 Exemption of sales tax on
supply of consumer goo
ds by commercial import
er--SRO 674(I)/97, dated
29.08.1997. 2. Levy of
3% additional tax on the
importers who do not get
registered--SRO 675(I)/
97, dated 29.08.1997.
10 Imposition of general
sales tax on commercial
importers.
11 Daewoo Pakistan Express
Bus Service Ltdmaintenance
of record u/s
22 and filing of sales tax
return u/s 26 of the Sales
Tax Act, 1990 –
clarification regarding.
12 Sales tax on commercial
importers of finished
products.
13 calculation of sales tax on
imported items.
14 Sales Tax Budget
Instructions 2004-2005.
15 Implementation of
procedure for payment of
sales tax on fixed value
addition.
16 Chapter-II of SRO
484(I)/2004, dated 12.06.
2004– ―Special Procedure
January, 1998
C. No. 3(62) STP
/97-Pt.I), dated
27th February,
1998
C No 3(62) STP
97(Pt.I), dated
10 th Sept, 1998
C. No.3(84) STP
/97, dated 28 th
January, 1999
C. No.3(1) STP/
99, Pt. dated 22 nd
March, 1999
C. No. 3(62) STP
/97 (Pt-I) dated
19 th April, 2000
C. No.1/33-STB
/2004, dated 13 th
June, 2004
C. No. 3(12) St-
L&P/2004, dated
8 th July, 2004
C. No. 3(12)ST-
L&P/2004, dated
26th July, 2004
required to be registered.
2.All commercial importers
making taxable supplies of
all kinds of goods will be
registered otherwise pay
additional tax of 3%.
Registration of importers:
(i) of exempt goods not
required; (ii) of industrial
goods not required if
already registered at local
stage;
(iii) of goods mentioned in
SRO 674 & SRO 675 is
required.
Definition of commercial
importer.
Commercial importers to
keep records of goods imp
orted by them, even if no
sales/supplies are made to
other commercial persons
and all the imported items
are consumed/used by the
importers themselves.
Watch importers selling
their goods to any wholesa
ler/dealer has to issue
prescribed tax invoice.
Valuation addition of impor
ted goods supplied by regist
ered commercial importers.
Instructions regarding
commercial importers.
Payment of ST on the basis
of mandatory minimum
value addition, by
commercial importers.
Board allows payment of
sales tax by commercial
importers in terms of SRO
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310
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550
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