Sales Tax Instructions

AND SRO 70(I)/2006.
Sales Tax Instructions, 2009
The undersigned is directed to refer to the subject cited above and to say that the
Board is pleased to exclude the following item from the subject negative list of PCT
headings issued vide Board‘s letter of even number dated 3.4.2006:
―Finger Print Capture Devices‖ (PCT 8471.6090)
[Issued by the CBR, Islamabad, under the signature of Mr. Wajid Ali, Secretary (ST&FE-
Budget), addressed to the Collector of Customs, Model Customs Collectorate, Appraisement/
Preventive/Port Qasim, Karachi, the Collector of Customs, Lahore/Sambrial(Sialkot)/ Faisalabad/
Rawalpindi/ Peshawar, the Collector, Customs, Sales Tax & Federal Excise, Hyderabad/Quetta/
Multan, the Collector, LTU, Lahore (Enforcement)/(Hdqrs.)/(Audit), Karachi & Collector, Sales
Tax & Federal Excise, Lahore/Faisalabad/Gujranwala /Rawalpindi/ Peshawar.]
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SALES TAX CIRCULAR NO. 04/2006
C. No. 1/1-STB/2006 DATED 12 TH JULY, 2006
SUBJECT: IMPLMENETATION OF SRO 645(I)/2006
DATED 21.6.2006 RELATING TO
PESTICIDES AND ACTIVE INGREDIENTS
THEREOF
To ensure smooth transition of sales tax regime for pesticides envisaged under
SRO 645(I)/2006 dated 21.6.2006 and the previous notification SRO 553(I)/2006 dated
05.06.2006, the Central Board of Revenue is pleased to issue the following instructions:-
(i)
(ii)
The registered persons dealing in pesticides shall be required to pay sales
tax on fixed value addition of 15% in the sales tax return for the tax
period of June, 2006 to be filed by 15.07.2006 on the stocks of finished
pesticides held on 05.06.2006 and the stocks of active ingredients listed
in SRO 645(I)/2006 held on 21.06.2006;
For this purpose, stock declarations of finished pesticides and active
ingredients shall be made by the registered persons to the concerned
Collectorate of Sales Tax and Federal Excise along with the return for
June, 2006; and
(iii) The manner of calculation of due tax on fixed value addition of 15%
shall be as under:-