Sales Tax Instructions

Sales Tax Instructions, 2009
(2) These shall apply to all registered persons who are required to file tax return under
section 26 of the Sales Tax Act, 1990, excluding the taxpayers liable to pay tax under the fixed
sales tax scheme.
(3) These shall come into force on and from the first day of July, 1996.
2. Definition. -- In these Rules, unless there is anything repugnant to the subject or
context:-
―Act‖ means the Sales Tax Act, 1990.
―Agreement‖ means the agreement executed between the Central Board of Revenue and the Bank
for the purpose of payment of tax and submission of tax return.
―Bank‖ means the designated branches of National Bank of Pakistan.
―return‖ means the sales tax return-cum-payment challan in the form as at Annex-A; and
―nil return‖ means the indicating that no sales tax is payable by the registered person in respect
of the tax period to which the tax return relates.
3. All other terms and expressions used but not defined in these rules shall have the same
meaning as are assigned to them under the Act.
4. Filling of Returns. -- (1) Every registered person shall file the return, in triplicate, in
accordance with the instructions printed on its reverse in the Bank located in the jurisdiction of
the Collectorate where he is registered.
(2) The registered person shall deposit the amount of sales tax indicated as ―sales tax
payable‖ in the return at the time of filing of return in the Bank.
(3) In case no amount of sales tax is payable by the registered person, he shall file Nil return
in the Bank without depositing any amount.
5. Receipt of return by the Bank. -- (1) The Bank official shall ensure that the particulars
entered in all the three copies of the return are identical and that the amount deposited by the
registered person tallies with the amount indicated as ―sales tax payable‖ in the return and shall
thereafter sign and stamp the return indicating the date of payment of tax and submission of tax
return.
(2) The Bank shall forward the original copy of the return to the Collectorate and the
duplicate shall be delivered to the registered person as a receipt of payment of sales tax and filing
of return and the third copy shall be retained by the Bank for its record.
(3) In case of payment through cheque, pay order or bank draft, the Bank will receive the
return in triplicate alongwith the instrument of payment for the amount of tax payable indicated in
the return and issue a provisional acknowledgement receipt to the registered person.
(4) On clearance of the instrument, the Bank official shall sign and stamp the return
indicating the date on which the payment is received by the Bank and the said date shall be
treated as the date of payment of tax and submission of tax return.