Sales Tax Instructions

Sales Tax Instructions, 2009
The undersigned is directed to refer to Ministry of Industries, Production and
Special Initiatives O.M. No. 1(16)2001-FAC dated 7 th June, 2006 on the subject cited
above and to offer the following comments of Sales Tax and Federal Excise Wing on the
draft incentives package for Gawadar Export Processing Zone:
(i)
(ii)
(iii)
The sales tax/excise duty incentives for Gawadar EPZ may be the same
as are applicable for the other EPZs of the country;
Supplies of raw materials, components and goods for further
manufacture of goods in Gawadar EPZ shall be zero-rated for sales tax
purposes. However, supply of finished products and construction
material from tariff area to Gawadar EPZ shall not be zero-rated; and
The list of 12 items mentioned at S. No. 12 of the draft incentive package
includes 11 items which are also allowed warehousing in other EPZs for
the purpose of clearance in Tariff Area upon payment of duties/taxes.
However, ―automobiles‖ are not allowed for this purpose and therefore
may be excluded from the list.
[Issued by the CBR, Islamabad, under the signature of Mr. Wajid Ali, Secretary (ST&FE-Budget),
addressed Mr. Sarfraz, Assistant Chief, Ministry of Industries, Production & Special Initiatives,
Government of Pakistan, Islamabad.]
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C. NO. 2(1)ST-L&P/97 DATED 6 TH JULY, 2006
SUBJECT:- CLARIFICATION IN TERMS OF SRO 813(I)/2005 DATED 13-08-
2005
Please refer to the undersigned fax dated 29-06-2006 on your behalf on the above
noted subject.
2. The issue of carrying forward excess input tax without waiting for
adjustment advice from the Collectorate has been examined. It is pointed out that the
intention of law does not appear to be that if the adjustment advice is not conveyed within
10 days, the taxpayer would be justified in adjusting the amount on his own. There can be
valid reasons such as deficiency of documents / information etc. for delay. The applicant
should wait for the adjustment advice and proceed accordingly.
[Issued by the CBR,under the signature of Mr. Abdul Hameed Memon, Secretary
(ST&FE-L&P) addressed to M/s. Saigal Qingqui Motors Limited, Staff Provident Fund, 43-Km,
Multan Road, Lahore. Copy to the Collector, Sales Tax & Federal Excise, Lahore alongwith
endorses referred to above for information and necessary action.]
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C. No. 1/1-STB/2006 DATED 7 TH JULY, 2006