Sales Tax Instructions

Sales Tax Instructions, 2009
C. NO.5/24-STB/2005 DATED 30 TH MARCH, 2006
SUBJECT: SPECIAL PROCEDURE FOR PAYMENT OF SALES TAX BY
COMMERCIAL IMPORTERS ON 10% VALUE ADDITION
I am directed to refer to the subject cited above and to enclose a soft copy of list
containing names & addresses /sales tax registration numbers of 16385 commercial
importers registered with the Sales Tax Department. It is requested that payment of sales
tax on 10% minimum value addition be ensured from the registered commercial
importers. The Board is further pleased to authorize the collection of the subject sales tax
on the goods declaration as mutually agreed in the meeting held between CARE and
Sales tax House officials.
[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 Mr. Azhar Majeed Khalid, Collector, Model Customs Collectorate, Custom House,
Karachi, Mrs. Mussarat Jabeen, Collector, Collectorate of Customs (Appraisement), Custom
House, Karachi and Mrs. Riffat A. Hasan, Collector, Collectorate of Customs (Port Qasim),
Karachi. Copy to the Secretary (Customs Valuation), CBR with reference to C.No.4(15)/S/Val/
2004 dated 21.11.2005, the Collector, Sales Tax (Audit), Sales Tax House, Karachi with reference
to letter C.No.1(242)Audit.G-II/Misc./STH/03/Pt dated 29.11.2005 and Mr. Fida Hussain, SPM,
PRAL, Custom House, Karachi.]
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C. NO. 6(35)STC/2003 DATED 1 ST APRIL, 2006
SUBJECT:- WEIGHT VARIATION REPORTED ON SHIPPING BILLS
M/s All Pakistan Textile Mills Association (APTMA) has approached the Board
to settle the issue of weight variation in respect of goods exported in the light of earlier
directive to Collector Sales Tax Lahore issued vide C. No. 6(35)STC/2003 dated 07-06-
2004. APTMA has requested to reconsider the earlier directive so that deductions against
weight shortfall in export components are not made. Their request is based on the
following grounds:-
i. Shortage in weight is due to climatic and other factors such as temperature /
humidity / count variations etc.
ii.
iii.
iv.
Not whole of the consignment is weighed. Such shortages are based on
weight of samples only.
No allowance is given if the weight exceeds the declared weight.
Sales Tax refund is invoice based and is not related to weight of exports.
v. The admissibility of input tax for local supplies is not linked to weight of
supplies.