Sales Tax Instructions

Sales Tax Instructions, 2009
9. Banking Instrument
10. Bank Statement
11. Purchase Register
12. Inventory Record
13. Sales Tax Invoices
14. Zero Rates Invoices
15. Shipping Bills
16. Sales Agreements
17. Debit and Credit Notes
18. Record relating to any other Federal Duty & Taxes paid
19. Record relating to any Provincial Duty & Taxes paid
20. Electronic Record
21. Sales Register
22. Monthly Sales Tax Returns
23. Miscellaneous Documents
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C. NO.1(38)STM/2000(Pt-XVIII) DATED 6 TH SEPTEMBER, 2000
SUBJECT:- SALES TAX INPUT ENTITLEMENT TO THE WHOLESALER
ON SUPPLIES PURCHASED FROM
MANUFACTURER/SUPPLIER, EXEMPTED FROM THE
PAYMENT OF SALES TAX U/S 13(1) BY THE FEDERAL
GOVERNMENT.
I am directed to refer to your letter 248 P. SO-C/2000, dated 28.8.2000 on the
subject cited above and to state that clarification issued vide CBR‘s letter of even number
dated 12.8.2000 is according to the statutory provisions of the Sales Tax Act, 1990. A
wholesaler is required to register himself under section 14 of the Sales Tax Act. He can
claim input tax adjustment only if he has paid the due sales tax at the time of purchase
against tax invoice and he is to make the taxable supplies. In case of purchase of taxable
goods from such suppliers whose supplies are exempt, he cannot claim input tax
adjustment for the simple reason that he has himself, not paid sales tax to his seller.
However, he will have to pay sales tax on his taxable supplies at the time of sale because
he (the wholesaler) is not exempt.
2. In view of the above, the CBR regrets its inability to accept the plea of
Mr. Muhammad Afzal Awan, Advocate being contrary to the express provisions of the
law on the subject.
[Issued by the CBR., Islamabad, under the signature of Mr. Abdul Razzaq, Secretary
(STP), addressed to Mr. Muhammad Younas, Section Officer (Coord.), President‘s Secretariat
(Public), Awain-e-Sadr, Islamabad].
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C.No.1(138)STM/2000(Pt-XVIII) DATED 6 TH SEPTEMBER, 2000
SUBJECT:-
AMENDMENTS OF THE SALES TAX ACT, 1990 VIDE
ORDINANCE NO.XLII OF 2000 DATED 5.9.2000.