Sales Tax Instructions

Sales Tax Instructions, 2009
(xxxv) Raw material consumption certificates
(xxxvi) Analysis cards
(xxxvii) Bank credit advice
(xxxviii) Bank statement (to ascertain the payments of
Rs.50,000//- & above)
(xxxix) Shipping bill
2. In case any document other than those prescribed above is required, the
same may be called for after seeking written permission to this effect from the Collector,
Sales Tax or DG, RRA, as the case may be.
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Nazim Saleem,
Secretary (ST-Audit) addressed to all the Collectors of Sales Tax. Copy endorsed to DAG, RRA,
Islamabad/FPCCI, Karachi/the chairman Committee on Sales Tax Audit Parameters, FPCCI
Karachi.]
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C.No.3(72)STP/97(Pt.II) DATED 20 TH NOVEMBER, 2001
SUBJECT:-
INCLUSION OF GENERAL SALES TAX IN CONTRACT
AGREEMENT.
I am directed to refer to your letter No.6003/II/DP/E-6, dated 26 th September,
2001, on the subject cited above and to say that there is no sales tax on services of
contractors for repair and maintenance work. However, if taxable goods are also
supplied, sales tax is required to be charged thereon.
2. In case of term contracts for maintenance of building, sales tax is
chargeable only on taxable goods used for repair and maintenance purposes and not on
the full amount of contract. A copy of Board‘s letter C.No.4(47)STB/ 98(Pt.I), dated 9 th
September, 2001 is enclosed in this regard.