Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST L&P) addressed to Director General Procurement (Army), Rawalpindi Cantt. Copy
endorsed to all the Collectors of Sales Tax.]
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C.No.3(9)ST-L&P/2001 DATED 28 TH JUNE, 2001
SUBJECT:-
VOLUNTARY ‗BEFORE THE-DUE-DATE PAYMENTS‘ OF
SALES TAX.
I am directed to refer to the subject noted above and to state that a question has
been raised whether a registered person can voluntarily deposit any part of the amount of
sales tax which might be due from him by the fifteenth day of the month following the
tax period, on any day during the tax period itself, and whether such advance payment
can be adjusted in the tax return filed by such registered person for the relevant tax period
by the due date.
2. The question has been examined in the Central Board of Revenue and it
is held that none of the provisions of Sales Tax Act, 1990 as such bars any registered
person to deposit such payment of sales tax before the due date. A registered person can
therefore, make payment of any amount out of sales tax which might be due from him for
that tax period in advance, on any date during the tax period provided that:-
(vii)
(viii)
(ix)
the tax period to which such advance payment relates is shown on the
return;
the words ―advance payment‖ are clearly written on the return; and
the amount so paid is indicated as ―carry forward‖ in the relevant column
of the return.
3. All such payments shall be treated as ‗carry forward‘ and the registered
person shall be entitled to adjust the same in the tax return due to be filed by him for that
tax period under section 26. No additional tax or penalty shall be attracted in such cases.