Sales Tax Instructions

Sales Tax Instructions, 2009
(c) Monitoring of Recovery of arrears;
(d) Monitoring of Refund and rebate;
(e) Monitoring of Registration
(f) Monitoring of Periodical returns & reports;
(g) Reconciliation with DR & S and AGPR;
(h) Investigation & Prosecution.
(11) SALES TAX SURVEY SECTION (STS) (MR. MUHAMMAD
AZIM JAMALI, SECRETARY)
(i) All work relating to sales tax Survey / Documentation of
Nation Economy.
In addition to his own duties Mr. Behan Ali Sher will share the work of Survey with Mr.
Azim Jamali.
3. This issue with the approval of Member (Sales Tax).
[Issued by the CBR., Islamabad, under the signature of Mr. Sohail Afzal, Chief (St-1).]
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C.No.3(18)STP/2000 DATED 28 TH SEPTEMBER, 2000
SUBJECT:- REGISTRATION/ENROLLMENT/ENLISTMENT WITHOUT
NTN.
I am directed to refer to the subject cited above and to state that in view of large
number of applicants desirous of having sales tax registration /enrolment/enlistment in
the wake of announcement of amnesty scheme under SRO 614(I)/2000 dated 2 nd
September, 2000, CBR is pleased to relax the requirement of NTN certificate for getting
registration/enrollment /enlistment under the Sales Tax Act, 1990 provided the applicant
furnishes:
(i) a copy of the application submitted to the competent authority for NTN
registration; and
(ii) a copy of his/her National Identity Card.
[Issued by the CBR, Islamabad under the signature of Mr. Abdul Razzaq, Secretary (STP)
addressed to all the Collectors of Sales Tax & Central Excise.]
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C.No.3(62)STP/97(Pt-1) DATED 5 TH OCTOBER, 2000
SUBJECT:-
CLARIFICATION REGARDING FURTHER TAX.
I am directed to refer to your letter No.1 dated 20.9.2000 on the subject cited
above and to state that under sub-section (1A) of section 3 of the Sales Tax Act, 1990
further tax @ 1.5% of the value in addition to the 15% sales tax is chargeable when
supplies are made to any unregistered person. However, the further tax is not chargeable
if the taxable supplies are made to a person whose income was not liable to tax under the
Income Tax Ordinance, 1979 but has deducted income tax at source under sub-section (4)
of section 50 of the said Ordinance.