Sales Tax Instructions

Sales Tax Instructions, 2009
application of the Sales Tax Act, 1990, to FATA, PATA and Northern Areas, necessary
Regulations in this regard are yet to be issued by the respective Provincial Governments
and the Federal Ministry of KANA & SAFRON. Accordingly, the Sales Tax Act, 1990,
does not at present, extend to the PATA of Baluchistan, as defined in Article 246(b)(ii) of
the Constitution of Islamic Republic of Pakistan.
2. However, if the resident of such PATA import goods via any customs
station in Pakistan or purchase goods from anywhere in Pakistan, sales tax shall be
leviable and payable on the sales taxable goods. Likewise, if people of such PATA
supply any sales taxable goods to any buyer in Pakistan (outside PATA), such goods
shall also be liable to sales tax on account of sale to/ purchase in/consumption in
Pakistan.
3. As regard income tax, the respective D.T. Wing of CBR shall be sending
the reply separately.
[Issued by the CBR, Islamabad under the signature of Mr.Muhammad Tahir, Secretary
(STP), addressed to Combined Military Hospital, Loralai. Copy endorsed to Collectors of Sales
Tax, Hub (Baluchistan)/Rawalpindi/ Peshawar, Secretary (STE), CBR, Chamber of Commerce &
Industry, Quetta.].
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C.No.1/16-STB/99 DATED 18 TH DECEMBER, 1999
SUBJECT:
THE TAX LAWS (AMENDMENTS) ORDINANCE, 1999 (No.XXII
OF 1999).
I am directed to invite your attention to the Chief Executive‘s address to the
nation on 15.12.1999 and the Tax Laws (Amendments) Ordinance, 1999, dated
17.12.1999 (copy enclosed). Following changes have been in the Sales Tax Act, 1990:-
(v)
(vi)
(vii)
(viii)
New definitions have been provided for ―arrears,‖ ―common taxpayer
identifier‖ and ―defaulter‖.
A proviso has been added to sub-section (4) of section 46 to provide that
the validity of an interim order passed by the Appellate Tribunal staying
the recovery of tax shall have a validity of no longer than six months
unless the case is decided or the interim order withdrawn earlier than the
said period.
A new section 73 has been added providing that no input tax credit,
adjustment, deduction, refund, re-payment or drawback through zero
rating of tax will be admissible unless payment is made through crossed
cheque or bank draft or pay order for payment of any transaction
exceeding Rs.50,000 made on or after 01.01.2000.
Sixth Schedule to the Sales Tax Act, 1990 has been amended to:-
(c)
provide for exemption on poultry and meat of bovine animals
(mutton, beef, etc.) fish and crustaceans, classifiable under any
of the headings of Chapters 2 and 3 of the PCT irrespective of
the fact whether these are fresh, frozen or retail packed or,