Sales Tax Instructions

Sales Tax Instructions, 2009
(vi)
Any breach or violation of this order shall attract the penal provisions of
the Sales Tax Act, 1990.
(vii)
All details of the clearance of the goods and the subsequent actions shall
be intimated to the Collector of Sales Tax in whose jurisdiction the
importer is registered.
[Issued by the CBR, Islamabad under the signature of Mr. Abdul Razzaq, Secretary (STP)
addressed to M/s Nau Rattan Exports, Karachi. Copy endorsed to the Collector of Customs
(Appraisement) Karachi, Collector of Sales Tax (West) Karachi, Vice Chairman, EPB, Karachi
and SO, Ministry of Commerce, Islamabad.]
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C.No.1/20-STB/2000 DATED 9 TH JUNE, 2000
SUBJECT:- SALES TAX BUDGET INSTRUCTIONS 2000-2001.
In the Budget 2000-2001, the following broad budgetary measures have been
taken in Sales Tax regime:--
(i)
(ii)
(iii)
(iv)
(v)
(vi)
Rate of further tax has been reduced from 3% to 1.5%. Further tax will
not be attracted on supplies made to persons enrolled for turnover tax.
Amendments in sub-section (1A) of section 3 may be seen;
Rate of additional tax has been reduced from 5% per month or part
thereof to 1.5% per month or part thereof in default;
Amounts and rates of penalties of section 33 have been reduced. The
amendments made in section 33 in this regard may please be perused;
Exemption on CNG kits and on one bus in CBU condition, meant for
transportation of passengers imported under NRI scheme has been
withdrawn w.e.f. 17th June, 2000.
Exemption has been granted on ‗oil cake‘ and on oil palm seedling; and,
Exemption has been kept in-tact on such raw materials for the basic
manufacture of pharmaceutical active ingredients or those use in the
manufacture of pharmaceutical products that have been deleted from the
relevant Customs notifications as they attract customs duty at the
statutory rate of only 10% in Pakistan Customs Tariff. Entries against S.
No.14 and 15 have been suitably substituted.