Sales Tax Instructions

Sales Tax Instructions, 2009
Collector, Collectorate of Customs, Sales Tax & Federal Excise, Multan/ Hyderabad/ Quetta and
the Collector, Lahore Taxpayers Units, Karachi/ (Audit), Lahore/ (Enforcement), Lahore.]
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C. NO. 3(12)ST-L&P/2004 DATED 14 TH MARCH, 2006
SUBJECT: SPECIAL PROCEDURE FOR PAYMENT OF SALES TAX BY
COMMERCIAL IMPORTERS ON 10% VALUE ADDITION
Please find enclosed herewith a report on the subject noted above from Collector
(Audit), Sales Tax House, Karachi submitted vide C. No.1(242)Audit G-
III/Misc./STH/03/Pt/7958 dated 29.11.2005.
2. The above report points out glaring gaps in compliance of provisions
levying sales tax on 10% value addition on all imports by commercial importers. The
Member (ST&FE) has desired action as under at the earliest.
(i)
(ii)
(iii)
CARE to ensure payment of sales tax on value addition on all imports
unless declared by the Importer that he is a manufacturer. This would be
a short-term measure.
The Collectorates to provide the lists of all commercial importers to
CARE and other customs stations along with ST registration number and
NTN. For this purpose all RPs other than those registered as
manufacturers will be considered. This exercise may be completed
within two weeks. Such lists will be continually revised so as to keep the
data up-to-date.
The tax in respect of value addition will continue to be paid on challans
as prescribed in SRO 522(I)/2005, so that separate accounting for
domestic and import-bases sales tax is possible.
3. All Collectorates to furnish a progress report within two week‘s time.
[Issued by the Government of Pakistan, Revenue Division, C. B. R., Islamabad, (Sales
Tax & Federal Excise Wing), under the signature of Mr.Abdul Hameed Memon, Secretary
(ST&FE-L&P), addressed to the Collectors, Large Taxpayers Unit (LTU), Karachi/ Lahore/
(Enforcement) Lahore, the Collectors, Collectorate of Sales Tax & Federal Excise, (Hqrs/
Enforcement), Karachi/ Gujranwala/ Faisalabad/ Rawalpindi/ Lahore/ Peshawar, the Collectors,
Collectorate of Sales Tax & Federal Excise, Hyderabad/ Quetta/ Multan. Copy to the Collector,
Model Custom Collectorate is requested to ensure action as at (i) above. After the Collectorates
provide the requisite data the compliance can be ensured through electronic identification of
commercial importers by the system.]