Sales Tax Instructions

Sales Tax Instructions, 2009
3. You are, therefore, advised to issue suitable instructions to the concerned
staff for ascertaining the propriety of input adjustment so far availed by a registered
person on natural gas, while scrutinizing a taxpayers‘ record.
[Issued by the CBR, Islamabad, under the signature of Mr. Zulfiqar A. Kazmi, Secretary
(STR), addressed to the Collector, Sales Tax, Faisalabad; the Collector, Collectorate of Sales Tax
& Central Excise, Peshawar/ Rawalpindi/ Lahore/ Karachi (East/West)/Hyderabad/ Multan/
Gujranwala.]
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C.No.3(43)STP/97(Pt-I) DATED 30 TH MARCH, 2000
SUBJECT:
REQUIREMENT OF M.R. NO. ON EXPORTS MADE FROM
LAHORE THROUGH PAKISTAN RAILWAYS.
I am directed to enclose a copy of letter received from Mr. A.R.Gill, Managing
Partner of Tax and Finance Management Company on the subject cited above and to state
that customs department has been sanctioning duty draw back/rebate claims to exporters
exporting their goods through different dry ports for the last more than two decades. It
has been the established practice to take M.R. number of Karachi Port as the final proof
of export. The inland transport in the form of Railway or NLC trucks etc. were never
treated as the ‗ship‘/‘aircraft‘ leaving the territory/territorial waters etc. of Pakistan for an
outside destination. State Bank of Pakistan and other institutions dealing with the subject
of ‗exports‘ have also taken M.R.No. or airway bill etc. as the token of proof of export.
Sales tax refund stepped in place of customs duty draw back. Hence the same being time
honoured and well entrenched proof of export should continue. If there is any legal
ambiguity, the same should be removed.
2. It is directed that Board‘s above instructions may please be applied in
letter and spirit and the applicants may please be advised accordingly.
[Issued by the CBR, Islamabad under the signature of Mr. Iftikhar Qutab, Secretary
(STP) addressed to Collector of Sales Tax & Central Excise, Lahore. Copy endorsed to the
Collector of Customs (Appraisement)/(Port Muhammad Bin Qasim), Karachi and Collectors of
Sales Tax & Central Excise,Faisalabad/Multan/Peshawar/ Azad Kashmir/ Quetta/ Islamabad/
Gujranwala/Hyderabad/Karachi (East)/Karachi(West).]
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C. NO.4(47)-STB/98 (Vol.I) DATED 31 ST MARCH, 2000
SUBJECT:-
PROCEDURE OF SALES TAX ON SUPPLIES MADE TO
GOVERNMENT AND PAYMENT THEREOF THROUGH
CHEUQES