Sales Tax Instructions

Sales Tax Instructions, 2009
SUBJECT:- CLARFICATION REGARDING ATTESTATION /
VERIFICATION OF MONTHLY SALES AUTHORITIES
RETURN BY THE SALES TAX AUTHORITIES UNDER THE
PROVISIONS OF SALES TAX ACT, 1990.
I am directed to enclose copy of letter Ref. No. ARL-FIN/SA/CMA-03, dated
11.12.2000 received from Attock Refinery Limited along with its enclosure on the
subject cited above and to say that the all government departments and public sector
organizations are required to purchase taxable goods only from registered persons against
tax invoices and on payment of sales tax. While only sales tax invoices issued by the
registered person may be sufficient in case of established and recognized suppliers, in
case of new suppliers, a copy of Sales Tax Registration Certificate and latest sales tax
return may be demanded. In doubtful cases, the documents may be referred to the
Collectorate of Sales Tax having jurisdiction over the registered persons (suppliers) for
the verifications.
[Issued by the C.B.R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (STL & P), addressed to the Collector of Military Accounts (CMA), Ministry of Defence,
Rawalpindi and copy to Mr. S. Ahmed Abid, Assistant General Manager (Finance, Procurement &
Materials Management, Rawalpindi, all Collectors of Sales Tax and Mr. Mohammad Tahir, CMA
(ISO), Rawalpindi.].
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C. NO.2(3)STP/99 (Pt.II) DATED 25 TH JANUARY, 2001
SUBJECT:- CLARIFICATION WITH REGARD TO SALES TAX INVOICE
CALCULATION AND INPUT CLAIM.
I am directed to refer to your letter no. Nil, dated 6.12.2000 on the subject cited
above and to say that you should issue sales tax invoices on the value of supply as
defined in section 2(46) of the sales Tax Act, 1990. In case the raw materials are
purchased on payment of sales tax you may take input adjustment in accordance with the
provisions of sections 7 and 8 of the Sales Tax Act, 1990 (copies enclosed). Under these
provision, sales tax is chargeable on total consideration received from the buyer, which in
your case is Rs. 15,00,000/- (Rs. 1.5 million).
2. Input adjustment cannot be claimed on vehicles as per SRO 578(I)/98,
dated 12.06.1998.
[Issued by the C.B.R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (STL & P), addressed to Mr. Ikram Rasheed, Managing Director, Mustehkam
Construction, Islamabad & copy to all Collectors of Sales Tax.]
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C. NO.2(1)STP/2000 (Pt.II) DATED 26 TH JANUARY, 2001
SUBJECT:- EFFECT OF SALES TAX ON AUTO LOOM INDUSTRY.