Sales Tax Instructions

Sales Tax Instructions, 2009
3. Under SRO.389(I)/2001, dated 18 th June, 2001 the Federal Government
has increased the rate of tax to 20% from the 15% chargeable under section 3(1) on items
specified therein. This change of rate does not change the charging provision nor it
affects the nature of the tax. Therefore, further tax shall continue to be attracted in terms
of section 3(1A) in case of supplies made to un-registered and non-enrolled persons
subject to the exceptions given therein, irrespective of the change of rate of tax by the
Federal Government.
[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 of Customs/Sales Tax. Copy
endorsed to DG Intelligence & Investigation, Islamabad/DG Inspection & Internal Audit,
Karachi/DG Training & Research, Islamabad/all the Collectors of Adjudication.]
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SALES TAX GENERAL ORDER NO.2/2001.
C. No. 3(9)STL&P/ 2001 DATED 30 TH JUNE, 2001
SUBJECT:-
REMOVAL OF LONG OUTSTANDING DIFFICULTIES OF
TAXPAYERS.
Responding to numerous representations from trade and industry, the difficulties
and hardships experienced by different segments of taxpayer‘s community were
examined by the Board. Such difficulties and complications generally stemmed from the
fragmented and sectoral approach towards implementation of VAT system in the earlier
years as reflected in the adoption of fixed and simplified sales tax regimes for various
categories of taxpayers from time to time. Since most of the affected taxpayers have now
converted to VAT, there is a need to resolve their genuine problems pertaining to the
earlier years. For this purpose, four relief notifications have been issued in the Budget
2001-2002 as described below:-