Sales Tax Instructions

Sales Tax Instructions, 2009
is available as per law.
(v) Zero-Rating/Export Earning: In
cases where couriers are ‗exporting‘
their services, and receiving
As these services are rendered within
the country, the same are thus
chargeable to sales tax.
remittance in foreign exchange
through normal banking channels or
through adjustment in outward
foreign remittance, they are entitled to
zero-rating. Since no sales tax is
being charged on goods that are being
exported, same treatment is applicable
on services.
(vi) Filing of Sales Tax Returns: Due
to problems in collection and
compiling records from all offices in
Pakistan the due date for filing sales
tax return should be two months after
the tax period, as recognized by the
Central Excises Act, 1944.
The couriers charge sales tax from the
customer before accepting his
letter/parcel, through their own
offices. This is different from the
situation with airlines, where the
amount is collected through travel
agents. Thus, in case of couriers, there
is no justification for extending the
date of filing of the return.
(vii) Record Keeping and Invoice:
The assumption that certain services