Sales Tax Instructions

Sales Tax Instructions, 2009
For this purpose, the persons liable to be registered must be registered immediately and
progress in this regard be intimated to the Board by 7 th July, 2006.
[Issued by the CBR, Islamabad, under the signature of Mr. Wajid Ali, Secretary (ST&FE-
Budget), addressed the Collector, Collectorate of Sales Tax, Hqrs/Enforcement, Karachi, the
Collector, Sales Tax & Federal Excise, Lahore/Faisalabad/ Gujranwala/ Rawalpindi/Peshawar &
the Collector, Customs, Sales Tax & Federal Excise, Hyderabad/ Quetta/Multan.
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C. NO.1(17)STR/2000 DATED 29 TH JUNE, 2006
SUBJECT: COLLECTION OF GENERAL SALES TAX ON
ADVERTISEMENTS TELECAST ON TELEVISION
Please refer to the Board‘s letter of even number dated 14.02.2001 on the subject
noted above (copy enclosed).
2. The above said letter was issued extending the facility of delayed filing
of returns to Pakistan Television Corporation as available under rule 96ZZC of the
Central Excise Rules, 1944. These rules have been repealed with effect from 1 st July,
2005, through Federal Excise Rules, 2005. Accordingly, the facility available under
repealed rules cannot be maintained now particularly when other television channels are
filing the return by the 15 th of the month following the month in which services were
provided, as prescribed in Chapter X of the Sales Tax Special Procedures Rules, 2006,
and as in 2005 rules now repealed.
3. The Board, therefore, withdraws its letter dated 14.02.2001 as referred to
above, M/s. PTV may be advised to file return in accordance with rule 63 of the aforesaid
rules, a compliance report may be sent to the Board.
[Issued by the CBR, Islamabad, under the signature of Mr. Abdul Hameed Memon,
Secretary (STR), addressed to the Collector, (HQ), Sales Tax House, Karachi. Copy to the
Managing Director, Pakistan Television Corporation, Limited, Head Quarter, Islamabad.]
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C. NO. 1(3)CEB/2004 (Pt) DATED 30 TH JUNE, 2006
SUBJECT:- RBD PALM OIL – LOCAL REFINERIES
Please refer to your letter No.PVMA/1585/2006 dated 17-04-2006, on the subject
noted above.
2. The above said letter raises a query regarding the status of crude palm oil
(CPO) imported by local refineries, which make RBD palm oil and supply the same to
manufacturers of ghee/cooking oil.