Sales Tax Instructions

Sales Tax Instructions, 2009
clarifications issued by the Board in favour of the manufacturers of zero rated plant and
machinery. It is stated in this regard that such clarifications on case to case basis are not
warranted in the presence of explicit provisions of SRO 527(I)/2005 dated 6.6.2005. The
Collectors are advised to publicize the scheme envisaged under SRO 527(I)/2005 for the
education of the taxpayers registered in their respective jurisdiction.
[Issued by the Government of Pakistan, Revenue Division, C. B. R., Islamabad, (Sales
Tax & Federal Excise Wing), under the signature of Mr.Wajid Ali, Secretary (ST&FE-Budget),
addressed to the Collector, Large Taxpayers Unit (LTU), Karachi/ Lahore, the Collector,
(Enforcement)/ (Hqrs.)/ (Audit), Sales Tax House, Karachi, the Collector, Collectorate of
Customs, Sales Tax & Federal Excise, Hyderabad/ Quetta/ Multan and the Collector, Collectorate
of Sales Tax & Federal Excise, Lahore/ Faisalabad/ Gujranwala/ Rawalpindi/ Peshawar. Copy to
M/s. Mega Pakistan Engineering Company, Plot No.297, KBR, Sector 16-A, Buffer Zone, Karachi
and FPCCI/ KCCI.]
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C. No. 4/49-STB/98 DATED 6 TH MARCH, 2006
SUBJECT:
SALES TAX PAYMENT ----- CLARIFICATION.
I am directed to refer to your letter No. Accts/63-F/3614 dated 16.02.2006 on the
subject cited above and to clarify In this regard that for the purpose of levy of sales tax,
supply of goods takes place at the time of delivery of goods or the time when any
payment is received by the supplier. Therefore, sales tax would be leviable at the time of
supply of goods on invoice value inclusive of total amount of provincial excise duty and
other taxes even if the said duty is payable through any deferment mechanism.
[Issued by the CBR, Islamabad, under the signature of Mr. Wajid Ali, Secretary (ST&FE-
Budget), addressed to Mr. Zafar Iqbal, Secretary, Murree Brewery Company Limited,
Rawalpindi.]
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C.No.3/13-STB/99 DATED 7 TH MARCH, 2006
SUBJECT:
REVIVAL OF SHIP BREAKING INDUSTRIES.
I am directed to refer to your letter No. G-5/2006/2270 dated 24 th February, 2006
on the subject cited above and to clarify that in terms of SRO 73(I)/2006 dated
28.02.2006, the liability of sales tax in respect of a ship is deemed to have been
discharged when the sales tax on local supply is paid on the basis of value addition of Rs.
2000/- per metric ton i.e. upon payment of sales tax of Rs. 300/- per metric ton.