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Sales Tax Instructions

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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

(iii) the manufacturer shall advertise the retail price in the leading daily newspapers in<br />

English, Urdu and other regional languages, at least twice a week till such time such<br />

stocks are supplied. The advertisement in this regard shall mention the date from which<br />

the retail prices are applicable; and<br />

(iv) the stocks so affixed with the retail price are supplied by 31 st August, 2006, or within<br />

such extended period as allowed by the Collector having jurisdiction on a written request<br />

by the manufacturer, provided that such extended period shall not exceed sixty days.<br />

[Issued by the CBR, under the signature of Mr. Abdul Hameed Memon, Secretary<br />

(ST&FE-L&P)), addressed to the Collector, <strong>Sales</strong> <strong>Tax</strong> & Federal Excise, Peshawar/ Rawalpindi/<br />

Faisalabad/ Gujranwala/ Lahore/ (Enforcement/ Audit/ HQ), Karachi/ (LTU, Karachi/ (LTU),<br />

Lahore and the Collector, Customs, <strong>Sales</strong> <strong>Tax</strong> & Federal Excise, Multan/ Hyderabad/ Quetta.]<br />

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C. No. 4(47)STB/98 DATED 20 TH JUNE, 2006.<br />

SUBJECT:<br />

PAYMENT OF SALES TAX IN RESPECT OF GOVERNMENT<br />

PURCHASES<br />

Please refer to the subject noted above.<br />

2. Under the decision taken by the Federal Cabinet in 1998, all Federal and<br />

Provincial departments including autonomous bodies/ organizations are bound to make<br />

purchases from sales tax registered persons only. At times, the suppliers after having<br />

received the sales tax amount from the concerned department do not deposit it in the<br />

public exchequer. In order to plug this leakage and ensure that sales tax amount due from<br />

such suppliers is deposited before the close of the financial year, it is required that all the<br />

Collectorates should constitute a Dedicated Cell under an Assistant Collector or Deputy<br />

Collector, to coordinate with all the departments and organizations as aforesaid and<br />

obtain details of supplies received from various suppliers. The Cells so constituted shall<br />

ensure that the registered persons making such supplies deposit the amount due so that<br />

the same is reflected in the current financial year‘s revenue.<br />

3. A comprehensive performance report of such Cells be sent to the Board<br />

by the 30th June 2006.<br />

[Issued by the CBR. (<strong>Sales</strong> <strong>Tax</strong> & Federal Excise Wing), Islamabad, under the signature<br />

of Mr. Muhammad Nasiruddin Mehboob Chief (ST&FE), addressed to the Collector, Collectorate<br />

of <strong>Sales</strong> <strong>Tax</strong> & Federal Excise, Peshawar/ Rawalpindi/ Faisalabad / Gujranwala /Lahore/<br />

(Hqrs.)/ (Audit)/ (Enforcement), <strong>Sales</strong> <strong>Tax</strong> House, Karachi, the Collector, Collectorate of<br />

Customs, ST & FE, Multan / Hyderabad/ Quetta and the Collector, Large <strong>Tax</strong>payers Unit,<br />

Karachi (Audit)/ (Enforcement), Lahore.]<br />

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