Sales Tax Instructions

Sales Tax Instructions, 2009
I am directed to refer to your letter Ref.No.HPFL/FIN/748, dated the 3 rd April,
2001 on the above subject and to say that the issue of O.M. No.633/2000-Law dated 3 rd
June, 2000 has already been taken up by CBR with Law Division. Therefore, the said
O.M does not reflect the final decision in the matter. Central Board of Revenue still holds
that Sales Tax is chargeable on the disposal of fixed/moveable assets by a registered
person during the course of furtherance of business.
2. In the meanwhile you are advised to charge and pay sales tax on all
taxable supplies made by you in the course of furtherance of business for any
consideration, as is required under section 3 read with sub-sections (33), (35) and (41) of
section 2 of the Sales Tax Act, 1990.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST L&P) addressed to M/s Hazara Phosphate Fertilizers (Pvt) Limited, Haripur. Copy
endorsed to all the Collectors of Sales Tax.]
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C. NO. 3(2)STP/99 (Pt.2) DATED 14 TH APRIL, 2001
SUBJECT:-
ISSUES REQUIRING RULING BY CENTRAL BOARD OF
REVENUE
I am directed to refer to your letter C. No.1/6-Collector/East/2000/ 15190, dated
on the subject cited above and to say that Section 50(4) of the Income Tax Ordinance,
1979 has very wide scope and the persons liable to registration under Sales Tax Law may
be a small proportion of those whose payments are being subjected to withholding tax
deductions thereunder.
2. Before sending out the notice, however, thorough scrutiny of the data of
such persons may be undertaken, comparing it with the existing registration database and
ensuring that the notice is not served on a person who is not liable to sales tax registration
or is already registered under the said law. The Collector may also keep in mind that:-