Sales Tax Instructions

Sales Tax Instructions, 2009
economy and increase sales tax registrations. The export sector is already well
documented and foreign buyers are not required to be registered. Therefore no purpose
would be served by imposing this condition on exports.
3. Therefore, in order to remove the difficulties being faced by the
exporters, the Board is pleased to clarify that the requirement under the proviso to section
73 that payment is transferred through banking channels within 120 days of issuance of
tax invoice does not apply to goods exported from Pakistan. This may be brought to the
notice of all concerned trade bodies and associations.
[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/Customs.]
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C.No.3(9)STP/99(Pt.I) DATED 26 TH DECEMBER, 2001
SUBJECT:-
REGISTRATION AS MANUFACTURER TO AVAIL BENEFIT
UNDER SRO.987(I)/1999.
I am directed to refer to your letter No.IV-ST(4)76/2001/1698, dated 26 th
November, 2001, on the subject cited above and to say that a registered person is entitled
to import plant and machinery free of sales tax in terms of SRO.987(I)/99 dated 30 th
August, 1999 if the same is to be used in the manufacture of taxable goods. The applicant
is already registered with the Collectorate of Sales Tax though not as a manufacturer. In
order to avail the concessional treatment under the aforesaid notification they have to
establish that the imported machinery will be used for manufacture of taxable goods. In
such case the applicants may be asked to furnish:-