Sales Tax Instructions

Sales Tax Instructions, 2009
Investigation Islamabad/DG Inspection & Internal Audit Karachi/DG Training & Research,
Islamabad/all the Collectors of Adjudication.]
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C. NO. 3(30)STM/2001 DATED 19 TH JUNE, 2001
SUBJECT:-
FLYING INVOICES
I am directed to enclose a copy of letter No.STR/Misc/10/2001/1962, dated
24.05.2001 along with paper on ―Flying Invoices‖ received from Collectorate of Sales
Tax, Faisalabad for information.
[Issued by the C. B. R., Islamabad, under the signature of Mr. Abdul Razzaq, Secretary
(STM&1), addressed to the Collector of Sales Tax & Central Excise, (East/West) Karachi/
Lahore/ Rawalpindi/ Gujranwala/ Peshawar, Collector of Customs, Sales tax & Central Excise,
Multan Quetta/Hyderababd and copy to Collector of Sales Tax, Faisalabad.] Copy of letter C.
No.STR/Misc./10/2001/1962, dated 24.05.2001 is reproduced below:-
C. NO. STR/MISC./10/2001/1962 DATED 24 TH MAY, 2001
SUBJECT:-
FLYING INVOICES
Kindly refer to the telephonic conversation on the subject noted above and find enclosed a paper
on the phenomenon of flying invoices for consideration.
FLYING INVOICES
A. REQUIRED INVOICING SYSTEM
In the case of textile sector, presuming that all persons dealing in the market form yarn
manufacturing to exporter of fabric are registered persons, the flow of invoices should be as
under:-
Exporter
Spinner
Grey cloth
Commission Agent
C
Wholesale dealer
of yarn
Weaver
Retailer of
yarn
But in view of the fact that majority of the wholesale dealers of yarn (yarn market agents),
retailers of yarn and wholesaler/retailers of gray cloth are not registered with sales tax, there
arises the need for flying invoice.