Sales Tax Instructions

Sales Tax Instructions, 2009
Act, 1990 – Sales Tax
Circular No.7 of 1994.
9 Exemption of additional
tax and penalties under
SRO-481(I)/98 upto 30.5.
1998.
10 Sales Tax – Budget Day
Instructions for the
budget 1998-99.
11 Sales tax registration of
distributors vide Notifica
tion No. SRO538(I)/98,
dated 12 th June, 1998.
12 W.P. No. 153/98, filed by
M/s. Premier Paper Mills
(Pvt.) Ltd.
dt.22 nd
September,1997.
C. No. 1(33)STP
/93, dated 26 th
May, 1998.
C.No.1/10-STB/
98, dated 12 th
June, 1998.
C. No. 3(62) STP
/97 (Pt.I.), dated
29 th June, 1998
C. No. 1(185) S
(STJ)/98, dated
29 th August, 1998
13 Additional 1 % sales tax. C. No. 3(22) STP
/98.Pt.I, dated
23 rd November,
1998
14 Calculation of additional C.No.1(88)STP/9
tax payable under section 8.PT.I, dated 26 th
34 of the Sales Tax Act, Jan., 1999.
1990. [Changed to ‗simple
rate‘ (non-compound) in
Finance Ordinance, 2000]
15 Sales Tax: Instructions
for the Budget 1999-
2000.
16 Clarification as to the
computation of additional
tax u/s 34 of the Sales
Tax Act, 1990.
17 Sales Tax Budget
Instructions 2000-2001.
C.No.1/10-STB/
99, dated 1 st July,
1999.
C. No. 1(33)/STP
/93. Pt.1, dated
2 nd Oct., 1999.
C. No.1/20-STB/
2000, dated 9 th
June, 2000.
only.
Amnesty of additional tax/
penalty if principal amount
is deposited.
Instructions
additional tax.
regarding
Manufacturer of cigarettes
to pay 1% further tax & add
itional tax in case dealer/wh
olesaler is not registered.
Benefit under section 13(3)
does not apply to additional
tax. Notifications under
section 13(2)(a) cannot be
applied retrospectively.
If defence procurement
Agencies are not liable to
income tax, they are also
not liable to 1%further tax.
Additional tax is payable on
cumulative amount.
Instructions
additional tax.
regarding
Part of month to be taken as
full month for additional
tax calculation.
Instructions
additional tax.
regarding
257
258
269
293
339
372
434
474
573
18 Non-compounding of
additional tax under
section 34 – clarification
regarding.
19 Sales Tax Budget
Instructions 2001-2002.
C. No. 1(33) STP
/93, dated 26 th
February, 2001.
C. No. 3(9) ST-L
& P/2001, dated
Additional tax to be
calculated on simple rate
(not compound).
Instructions
additional tax.
regarding
664
709