Sales Tax Instructions

Sales Tax Instructions, 2009
C. NO.2(3)STP/99 (Pt.-I) DATED 12 TH OCTOBER, 2000
SUBJECT:-
CLARIFICATION IN RESPECT OF MAINTENANCE OF
RECORD AND ISSUE OF SALES TAX INVOICE UNDER SALES
TAX ACT, 1990.
I am directed to refer to your letter Ref. No. CAS/Misc-Corr/I/2000, dated
27.9.2000 on the subject cited above and to state that under section 23 of the Sales Tax
Act, 1990 a registered person making a taxable supply is required to issue a tax invoice at
the time of supply of goods. The time of supply is defined in Section 2(44) ibid as the
time of delivery of goods or when any payment is received, whichever is earlier. The two
provisos to this definition further clarify the situation in case of payment and transactions
between associated persons.
2. The seriatim replies to your queries are as follows:-
(v) One invoice at the end of the month / day cannot be issued. One invoice has
to be issued for each supply.
(vi) All particulars have to be mentioned and the invoice has to be prepared in
full. Incomplete invoices are not tenable under the law.
(vii) Invoice cannot be issued on the basis of notional value.
(viii) Sales tax is to be charged on duty paid value, as per provisions of section
2(46) of the Sales Tax Act, 1990.
3. You are, therefore, advised to issue proper sales tax invoice after calculating the
correct value of supply, and to properly follow the law and procedure laid down in the
Sales Tax Act, 1990 and rules made thereunder.
[Issued by the CBR., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (STP), addressed to Mr. S. Waqar Aizaz, Consultancy & Advisory Services, University
Road, Gulshan-e-Iqbal, Karachi & copy to the Collector of Sales Tax & Central Excise,
Rawalpindi, Gujranwala, (East) Karachi, (West) Karachi, Lahore, Multan, Hyderabad, Quetta,
Faisalabad.]
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C. NO.1(33)STP/93 (Pt.-III) DATED 12 TH OCTOBER, 2000
SUBJECT:-
SALES TAX AMNESTY SCHEME & REGISTRATION AS
―SUPPLIERS‖.
I am directed to refer to your fax letter No. Nil, dated 11.10.2000 on the subject
cited above and to clarify that the ―suppliers‖ fall in the category of ―wholesaler‖ as
defined under section 2(47) of the Sales Tax Act, 1990. Thus ―suppliers‖ can also benefit
from the sales tax amnesty scheme under SRO 614(I)/2000, dated 02.09.2000.
[Issued by the CBR., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (STP), addressed to Mr. A. Hussain, General Secretary, Traders of Pakistan (Suppliers
Wing), 7/E Edgerton Road, Lahore & copy to the Collector of Sales Tax & Central Excise,
Peshawar, Gujranwala, (East) Karachi, (West) Karachi, Lahore, Multan, Hyderabad, Quetta,
Faisalabad.]
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C.No.3(18)STP/2000(Pt-III) DATED 13 TH OCTOBER, 2000