Sales Tax Instructions

Sales Tax Instructions, 2009
(iv)
(v)
Collectors to compile lists before 12-3-2000 of cases of short-payment of sales
tax due to enhancement of tax rate to 15% on 1-12-1998 (one day only). This
category includes payments @ 12.5%. Lists should indicate short-paid amounts.
Decision to be taken by Member (ST) and Member (Coord) by 30-4-2000. Till
then all actions to be withheld as at (ii) above.
List of cases before 12-3-2000 where 1% further tax was not collected and
accounted for by such Distributors during the period 1-7-1998 to 11-7-1998
Decision to be taken by Member (ST) and Member (Coord) by 30-4-2000. Until
then all actions to be held in abeyance as per (ii) above.
2. The lists are to be forwarded by 12-3-2000 positively for each of the
categories mentioned above.
[Issued by the CBR, Islamabad under the signature of Mr.Muhammad Tahir, Secretary
(Coord), addressed to the Collector, ST, Karachi(East/West)/Hyderabad/ Quetta/Faisalabad/
Gujranwala/ Lahore/ Rawalpindi/ Peshawar/ Mirpur (AJ&K).]
********
C.No.4/84-STB/97 DATED 1 ST FEBRUARY, 2000
SUBJECT:- SALES TAX ON TEXTILE PROCESSING UNITS.
I am directed to refer to Board‘s letter of even number dated 28.12.1999 on the
subject noted above and to say that the Board has reviewed the said letter in consultation
with the all Pakistan Textile Processing Mills Association.
2. As a result of discussion with the APTPMA the Board is pleased to
substitute paras 6, 8 and 9 of the said letter as following:-
―6. As regards assessment on vendor‘s charges in terms of STGO No.1/98
dated 17.06.1998, your members may avail of the same in terms of the
said STGO. However, invoices would need to be issued as per section 23
of the Sales Tax Act, 1990. Obviously, the ―Registration Number‖ of
buyer cannot be given in case of supplies to non-registered persons.
8. As regards audit and valuation, your attention is invited to STGO
No.9/99, dated 22.9.1999 which states that audit of a registered unit in
routine shall be conducted only once in a financial year. Nevertheless,
the CBR will favourably consider any difficulties experienced regarding
audit. As regards ―value‖ it has to conform to the definition given in
section 2(46) of the Sales Tax Act, 1990.
9. As regards utility bills, WAPDA, KESC, SNGPL, SSGC and the
concerned ministries have already been requested to allow change of
consumer‘s name through a simplified and lenient scheme. You may also
approach the said organizations. Until the change of name to the name of
the registered taxpayer, no input will be admissible. However, after the
change of name, the question of admissibility of input for the tax-period
when the true invoice based VAT system was adhered but the