Sales Tax Instructions

Sales Tax Instructions, 2009
This has reference to the understanding reached with your predecessor that, for
calculation of value of supply for payment of output tax on imported items, upto 10% value added
on customs paid value will be acceptable, as per following parameters:
Value of supply for output tax = Invoice value + Custom Duty + 10% ad-valorem (to
cover all taxes, expenses and profits if any).
The importers are now being asked to show 20% value addition with threshold of 14-15%
for purpose of calculation of sales tax, which is causing great hardship to the importers due to
recessionary addition in the local market.
You are, therefore, requested to kindly, continue for the time being with the previous
practice of accepting upto 10% value addition for calculation of sales tax on imported items.
Thanking you and assuring you of Chamber‘s full cooperation.
[Issued by Specific Purpose Committee on GST, Chamber of Commerce & Industry,
Karachi, under the signature of Mr. Zubair Motiwala, Chairman, being addressed to Mr. Ramzan
Bhatti, Sales Tax Collector (Wets), Karachi.]
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C. NO.1(38)STM/2000 DATED 21 ST APRIL, 2000
SUBJECT:-
SURVEY AND ON-THE-SPOT ASSESSMENT SCHEME WITH
SUPPORT OF ARMED FORCES AND OTHER AGENCIES
You are aware that the survey under the subject scheme is to make full use of
taxpayer related information in the possession of Metropolitan/Municipal
Corporation/Committees, Development Authorities, Cantonment Boards, Housing
Authorities of all types, Cooperative Housing Societies, Excise & Taxation Departments,
WAPDA, Sui Gas Companies, PTCL, Social Security Departments, Labour Welfare
Departments, Employees Old Age Benefits Departments, etc. etc. You are expected to
include any others, who are relevant.
2. Instructions to all such departments have since been issued under the
umbrella of the letter of Chief of Staff to the Chief Executive [No. F.3(12)/DS(D-
3)/2000, dated 10 th April, 2000] for deputing their officials and ensuring their availability
with all information relating to the areas under survey. A copy of the aforementioned
letter dated 10 th April, 2000 is (Annex-I) enclosed for ready reference.
3. All of you are now required to liaise with each other (i.e. senior most
officers of Income Tax, Wealth Tax, Sales Tax and Central Excise) in each city and then
to contact the operational incharge of each one of the supporting agencies in each city to
be surveyed. The objective is to ensure the each agency fully understands the nature and
extend the support needed from them during the survey.
4. The possible areas of assistance from the departments/agencies
mentioned at para 1/above are as under:-
A. WAPDA/KESC
Sui Gas Companies
PTCL
To provide details of the utility bills paid by
person (immoveable property in residential
areas, shops in commercial areas and
factories in industrial areas) to the survey
teams at the time of survey.
B. Provincial Excise & Taxation To provide information about ownership and