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Sales Tax Instructions

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

[Issued by the Government of Pakistan, Central Board of Revenue, under the signature of<br />

Mr. Abdul Hameed Memon, Secretary (ST&FE-L&P), addressed to the Mr. Muhammad Asif<br />

Abbasi, Collectorate of Excise & <strong>Sales</strong> tax, Headquarter, Mirpur (Azad Kashmir).]<br />

********<br />

C. NO. 3(12)ST-L&P/04(Pt) DATED 5 TH JULY, 2006<br />

SUBJECT:- SPECIAL PROCEDURE FOR COLLECTION AND PAYMENT<br />

OF SALES TAX ON VEHICLES<br />

I am directed to refer to the above noted subject.<br />

2. The notification no. SRO 951(I)/2005 dated 14-09-2005 amended the<br />

<strong>Sales</strong> <strong>Tax</strong> Special Procedures Rules, 2005, to provide that sales tax on sale/transfer of old<br />

and used vehicles will be payable at an effective rate of 1.5% of sale price of vehicles.<br />

The proof of such payment had to be produced before the relevant authorities before the<br />

transfer of registration is allowed.<br />

3. Now, the above said rules have been repealed by the <strong>Sales</strong> <strong>Tax</strong> Special<br />

Procedures Rules, 2006, issued through SRO 560(I)/2006 dated 05-06-2006, whereby the<br />

provisions requiring payment of sales tax on old and used vehicles and production of<br />

such proof before vehicles registration authority have been done away with. Therefore,<br />

such authorities are no more required to call for proof of payment of sales tax in respect<br />

of old and used vehicles when any one applies for transfer of registration.<br />

4. The above said charges are effective form 1 st July, 2006.<br />

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

(ST&FE-L&P), addressed to the Secretary, Excise & taxation, Government of Punjab, Lahore,<br />

Secretary, Excise & taxation, Karachi, the Secretary, Excise & <strong>Tax</strong>ation, Government of NWFP,<br />

Peshawar and the Secretary, Excise & <strong>Tax</strong>ation, Government of Baluchistan, Quetta. Copy to the<br />

Excise & <strong>Tax</strong>ation Office, Motor Registration Authority, Islamabad,.]<br />

********<br />

OFFICE MEMORANDUM<br />

C. No.3/46-STB/99 DATED 6 TH JULY, 2006<br />

SUBJECT:<br />

ESTABLISHMENT OF EXPORT PROCESSING ZONE AT<br />

GAWADAR.

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