06.03.2018 Views

Sales Tax Instructions

You also want an ePaper? Increase the reach of your titles

YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.

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

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

(STP), addressed to M/s. Specialty Printers (Pvt.)Ltd., Karachi, & copy to the Collector of <strong>Sales</strong><br />

<strong>Tax</strong>(East/West)Karachi/Hub(Baluchistan)/Hyderabad/Multan/Faisalabad/Lahore/Gujranwala/<br />

Rawalpindi/ Mir pur(AJ&K) and others. Copy of letter No. S. <strong>Tax</strong>, dated 26 th August, 1999 is<br />

reproduced below:-<br />

LETTER NO. S. TAX DATED 26 TH AUGUST, 1999<br />

Member (<strong>Sales</strong> <strong>Tax</strong>),<br />

Central Board of revenue, Islamabad.<br />

SUBJECT:<br />

SALES TAX PAID ON HOTEL BILLS<br />

Upto the middle of August 1999 Excise Duty was being charged on Hotel Bills. Now the Excise<br />

has been repealed by the <strong>Sales</strong> <strong>Tax</strong>.<br />

Please confirm that the <strong>Sales</strong> <strong>Tax</strong> paid on Hotel Bills of the manufacturing firms, is adjustable<br />

against the <strong>Sales</strong> <strong>Tax</strong> payable by the manufacturers on their output.<br />

A very early reply is requested.<br />

For Specialty Printers (Pvt.)Limited, (Shabbir Ahmad) Project Manager<br />

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

C. NO.5(2)STP/98-RETAIL (Pt.) DATED 1 ST SEPTEMBER, 1999<br />

SUBJECT:-<br />

AMENDMENT NO. 9 TO CIRCULAR NO.1/1999, DATED<br />

08.04.1999.<br />

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

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

(i)<br />

(ii)<br />

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

Circular, the last date of payment of Trade Enrollment Fee appearing as<br />

―31.08.1999‖ is substituted as ―30.09.1999‖<br />

The following Further sub-para (iii-A) is added after sub-para (iii) of<br />

para 3 on page 3 of the Circular:-<br />

―(iii-A) The retailers/traders may use photocopy of the Trade Enrollment<br />

Certificate for payment of the prescribed TEC fee. Further, the<br />

provisions of determination of categories by the respective Market<br />

Committees is not compulsory. The retailers/traders, at their own, may<br />

also categorize them under any of the category provided in the Circular<br />

without referring the matter to the respective Market Committees and<br />

then follow the procedure for payment of TEC fee as provided in subpara<br />

(iii) of para 3.‖<br />

2. In other words, the last date for payment of Trade Enrollment Certificate<br />

fee for 1998-99 has been further extended upto 30 th September, 1999 with a view to<br />

enable the traders to obtain Trade Enrollment Certificate which is required to be<br />

submitted alongwith Income <strong>Tax</strong> returns to avail the benefits of Self-Assessment Scheme<br />

1999-2000. Further, the retailers/traders desiring to pay Trade Enrolment Certificate fee<br />

for the year 1998-99 are allowed to use the photocopy of the form. There will be no<br />

compulsion no have their categories determined by the Market Committees. The<br />

traders/retailers, at their own, can categorize them under any of the category provided in<br />

the Circular No.01 of 1999. This is the last and final extension.

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!