Sales Tax Instructions

Sales Tax Instructions, 2009
Couriers provide services on credit to
certain customers and issue combined
bills of taxable and non-taxable
services.
(viii) Adjustment of Refund of
Income under section 104(2) of
Income Tax Ordinance: Sales tax
department is not allowing off-setting
of sales tax against income tax refund.
provided by couriers are exempt from
sales tax is unsubstantiated. Sales tax
is chargeable on the total amount
billed.
Sales tax can be set off against
admissible income tax refund
provided the income tax department
certifies that the refund is due and
admissible. A procedure can be
prescribed in this regard.
(ix) Input tax adjustment against
electricity bills: Non-cooperation by
WAPDA/KESC to include the
tenant‘s name on the electricity bill.
Instructions have already been issued
from time to time to WAPDA and
KESC to include the name and
registration number of owner of the
premises, and registration number of
the tenant on electricity bill.
However, the requirement of a
registration number in the electricity
bill is being reviewed.
(x) House Airway Bill (HAWB) to be
kept for minimum of two years:
Since HAWB is voluminous, it
Section 24 of the Sales Tax Act, 1990
requires that records and documents
be retained for five years. The time