Sales Tax Instructions

(ix)
Sales Tax Instructions, 2009
The record which Customs Agents are required to maintain under
Customs Agent licensing Rules, shall be sufficient in terms of section 22
of the Sales Tax Act, 1990 and preserved for five years as per the
provision of section 24 of the said Act. In addition a separate record of
invoices indicating the name and address of the persons to whom
services was provided and rendered and the amount billed/received shall
also be mentioned.
[Issued by the CBR, Islamabad under the signature of Mr. Asim Majid Khan, Secretary
(STB) addressed to Karachi Customs Agents Group, Karachi. Copy endorsed to all the Collectors
of Sales Tax/all the Collectors of Customs with the request that this clarification be widely
circulated among the Clearing Agents,Karachi/Customs Agents Group Karachi/Lahore,Customs
Agents Group Lahore/Faisalabad, Customs Agents Group Faisalabad/Rawalpindi/Islamabad,
Customs Agents Association, Rawalpindi.]
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C. NO. 1/64-STT/2000 DATED 10 TH DECEMBER, 2001
SUBJECT:-
EXEMPTION OF SALES TAX ON GIFT ITEMS
I am directed to refer to your letter dated 30 th October, 2001 on the subject noted
above and to say that the issue has already been considered by the Monitoring Committee
for Humanitarian Assistance to Afghan Refugees in its meeting held on 15.11.2001 and
against considered by the Steering Committee for Humanitarian Assistance to Afghan
Refugees in its meeting held on 21.11.2001.
2. It has been decided by the Monitoring Committee as well as by the
Steering Committee for Humanitarian Assistance to Afghan Refugees that names of
NGOs and Aid Distributing Agencies will not be included in SRO No.712 (I)/2001, dated
16 th October, 2001.
3. However, the NGOs, aid distributing agencies and other welfare /
charitable organizations may avail the facility envisaged in the said SRO by making
purchases for supplies to Afghan Refugees through the six United Nations agencies
namely, UNIECEF, UNDP, WHO, WFP, UNCHR and International Red Cross as have
been notified in the said SRO.