Sales Tax Instructions

Sales Tax Instructions, 2009
2. As regards your request for installment facility, you may approach the
Additional Collector Incharge, Collectorate of Sales Tax, Hub.
[Issued by the C. B. R. Islamabad, under the signature of Mr. Abdul Razzaq, Secretary
(STP), addressed to M/s. Mandviwalla Mauser Plastic Industries Limited, Mandviwalla Building,
Old Queens Road, Karachi-74000].
********
C.No.5(141)STM/99 DATED 4 TH DECEMBER, 1999
SUBJECT:-
TAX FRAUDS COMMITTED BY M/S KOHINOOR SMITH
(PVT) LTD., LAHORE AND M/S SYED BROTHERS
(DISTRIBUTORS) LAHORE.
I am directed to refer to your letter C.No.4-PA.Misc/99/2, dated 29.11.1999 on
the above subject and to convey that the Board appreciates your detection of evasion and
advises you to finalize the investigations quickly and recover the dues expeditiously.
2. As regards M/s Syed Brothers, the supply of goods with 3% further tax is
not permissible in case of supplies to registered persons. Moreover, receipt of goods with
3% further tax does not mitigate the requirements of a person (liable to registrations) to
get registered and to fulfil all the obligations consequent to registration. Payment of 3%
further tax is not in lieu of the offence of non-registration but is a tax for persons not
liable to registration. The further supply of goods (received with 3% further tax) by a
registered person will suffer sales tax @ 15% if supplied to registered persons and @
18% if supplied to non-registered person, without any input tax credit.
3. Kindly intimate the results of your investigations and recovery efforts to
CBR by 10.12.1999.
[Issued by the CBR, Islamabad under the signature of Mr. Akhtar Zaman Khattak,
Secretary (STM) addressed to Collector of Sales Tax, Lahore. Copy to all the Collectors of Sales
Tax/Mirpur (AJ&K), Secretary (STP) and the Secretary (ST.Edu.),CBR.]
********
No.3(13)STP/96(Pt) DATED 6 TH DECEMBER, 1999
SUBJECT:-
PURCHASE OF COTTON BY T.C.P.
I am directed to say that it is learnt that you have obtained Sales Tax Registration
No.12-00-900-1119. You are advised to:-
(v)
(vi)
(vii)
receive taxable goods only from such persons as are registered under the
Sales Tax Act, 1990, and that too against prescribed tax invoices to be
issued by such registered persons;
supply/sell taxable goods against prescribed tax invoices only. For sale to
persons, other than a registered person, a further tax of 3% is payable
under section 3(1A) of the Act in addition to the standard rate of sales tax
at 15%;
submit monthly Return-cum-Payment Challan in any of the designated
National Bank of Pakistan Branches and pay, after claiming permissible