Sales Tax Instructions

Sales Tax Instructions, 2009
3. Cement manufacturers are, therefore, advised not to supply cement to
any dealer/distributor/wholesaler/supplier of cement who is not duly REGISTERED with
the sales tax department.
[Issued by the CBR, Islamabad under the signature of Mr. Abdul Razzaq, Secretary (STP)
addressed to the General Manager (Marketing/Sales), Fauji Cement Company Limited,
Rawalpindi. Copy endorsed to all the Collectors of Sales Tax & Central Excise and All Pakistan
Cement Manufacturers Association, Karachi.]
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C.No.3(18)STP/2000(Pt-I) DATED 21 ST SEPTEMBER, 2000
SUBJECT:-
REGISTRATION OF RETAILERS UNDER THE TURNOVER
TAX SCHEME.
I am directed to refer to your u.o. No.3097/DS-(D-3)/2000 dated 26.8.2000
enclosing therewith a petition of the retailers on the subject cited above and to state that
all the issues raised in the petition were discussed in a meeting between the retailers and
Finance Minister. In the light of discussion of the retailers with the Finance Minister, a
new tax in the name of Enlistment Tax has been notified by insertion of Section 3AAA in
the Sales Tax Act, 1990 vide Ordinance No.XLII of 5.9.2000 (copy enclosed as Annex-
I). Retailers Enlistment Tax Rules have been notified vide SRO 611(I)/2000 dated
31.8.2000 (copy enclosed as Annex-II). In addition, amnesty of sales tax on undeclared
taxable stocks acquired upto 30.6.2000 have also been notified under SRO.614(I)/2000
dated 2.9.2000 and SRO 651(I)/2000 dated 20.9.2000. All retailers who have undeclared
stocks upto 30.6.2000 can avail this facility (copy enclosed as Annex-II & IV).
2. As far as the liabilities of the retailers prior to 1.7.2000 are concerned, except for
those against whom cases were made out on the basis of evidence and which are
presently under adjudication/litigation at different forums, exemption of past liabilities
would be allowed subject to their immediate registration/enrollment/enlistment, filing of
monthly returns and who pay the tax from 1.7.2000 onwards.
[Issued by the CBR, Islamabad under the signature of Mr. Abdul Razzaq, Secretary (STP)
addressed to the Joint Secretary (D), Chief Executive Secretariat, Islamabad. Copy endorsed to
the Principal Staff Officer to the Minister for Interior, Islamabad with reference to his letter
No.1/3/2000-IM dated 22.8.2000 and Special Assistant to Minister, Finance Division, Islamabad
with reference to his letter No.F.4009-SAFM/2000 date d8.9.2000.]
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C. NO.3(2)STP/99 (Pt-I) DATED 26 TH SEPTEMBER, 2000
SUBJECT:-
APPLICATION OF TURNOVER TAX
I am directed to refer to your fax Ref. No.28/7/2000, dated 11.08,2000 on the
subject cited above and to state that turnover tax scheme under section 3A of the Sales
Tax Act, 1990, is meant only for manufacturers and retailers whose total turnover in any
period during the last 12 months does not exceed Rs.2.5 million and Rs.5 million
respectively. However, the retailers whose such turnover exceeds Rs. 5 million can also
get enrolled under turnover tax scheme upto 30 th June, 2001 where after they will have to
work under normal VAT-mode sales tax system.