Sales Tax Instructions

Sales Tax Instructions, 2009
further direct that in a case where a spinner/exporter has remitted the amount of sales tax
to the ginner even after 10 th of the month following the month to which the tax invoice
relates, the spinner/exporter may be allowed adjustment/refund of input tax provided
that:-
(vii) such spinner/exporter pays the amount of additional tax and penalty in
terms of sections 33 and 34 of the Sales Tax Act, 1990 either through
deduction from his adjustable/refundable amount or separately deposits
the amount of such additional tax and penalty before taking such
adjustment/refund;
(viii) a proof is produced that the concerned ginner has deposited the amount
so remitted by the spinner/exporter; and
(ix) the adjustment/refund is otherwise admissible under the law.
2. It may, however, be emphasized that his relaxation should not be allowed
to become a permanent/regular practice and should be allowed only in genuine cases.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST L&P) addressed to all the Collectors of Sales Tax.]
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C.No.1/1-STL&P/2001 DATED 28 TH MAY, 2001
SUBJECT:-
CREDIBLE INFORMATION REGARDING EVASION OF SALES
TAX.
I am directed to refer to the subject cited above and to say that a credible
information has been received in the Board that many registered persons, including
certain cement factories, are claiming input adjustment on electricity bills in violation of
the procedure laid down in the Sales Tax (Electric Power) Rules, 2000. The common
methods used are:-
(k)
input is adjusted in the return filed immediately after the bill is issued,
even before the bill is paid; e.g. amount of sales tax mentioned in the bill
for September 1999 issued on 5 th October 1999 payable by 20 th October