Sales Tax Instructions

Sales Tax Instructions, 2009
clearance without payment of sales tax. During the audit, the following aspects may
please be checked thoroughly:-
(viii)
(ix)
(x)
(xi)
(xii)
(xiii)
(xiv)
Accountal and disposal of such materials in the records of recipients.
Jewellery manufactured there from.
Formula of consumption.
Export of jewellery.
Receipt of payments etc.
All Bank accounts of such registered persons.
The possibility of disposal of raw materials etc. in the market.
2. The Collector of Sales Tax & Central Excise, Karachi (West), Karachi is
therefore, requested to please complete the desired audit exercise on top priority and send
his detailed findings to the Board. The audit of M/s. Nau Rattan Exports may be done
first and report sent to the Board as early as possible.
[Issued by the C. B. R., Islamabad, under the signature of Mr. Iftikhar Qutab, Secretary
(STP), being addressed to Mr. Muhammad Ramzan, Collector, Collectorate of Sales Tax, Central
Excise (West), Karachi & copy to the Collector, Customs House, (Appraisement), Karachi.]
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C.No.4(47)STB/98(Pt-I) DATED 15 TH MARCH, 2000
SUBJECT:- IMPOSITION OF SALES TAX ON THE SALE OF
UNSERVICEABLE VEHICLES/MISC. STORES BELONGING
TO THE GOVERNMENT OF PAKISTAN.
I am directed to refer to your letter No.DWI/POLICY/83/1342, dated 22.01.2000,
on the above subject. The queries raised in your letter are replied below:-
iv) Besides on goods imported into Pakistan, sales tax is chargeable on all
supplies made in Pakistan (at the rate of 15% for the registered persons
and 18% for the non-registered persons). The liability to pay sales tax is
that of a person making taxable supply. However, being indirect tax,
burden of sales tax is eventually transferred to the buyer.
v) The disposal of condemned/surplus vehicles and other stores through
auction by the Government departments are not required to be registered
with Sales Tax department. They may however, deposit the amount of
sales tax due on such disposals in any designated branch of National
Bank of Pakistan under Head 0220000 in the jurisdiction of the relevant
Collectorate of Sales Tax.
vi) Purchase of taxable goods by the Federal Government is also chargeable
to sales tax at the rate of 15%. Further tax @ 3% is however, not
chargeable on supplies made to the Government departments under
clause (2) to proviso to section 3(1A) of the Sales Tax Act, 1990, read
with Board‘s letter No.2(18) STP/97(Vol-I) dated 5.12.1998 (copy