Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the CBR, Islamabad, under the signature of Musarrat Jabeen, Member
(ST&FE), addressed to Mr. Tariq Kirmani, Chairman, Pakistan International Airlines (PIA), PIA
Head Office, Karachi Airport, Karachi].
********
C. NO.3(12)ST-L&P/2004 DATED 16 TH OCTOBER, 2006
SUBJECT:
EXTENSION IN DUE DATE FOR FILING OF QUARTERLY
RETURN BY THE COMMERCIAL IMPORTERS
I am directed to refer to the above subject.
2. The format of the quarterly return for the commercial importers has been
revised vide SRO 1039(I)/2006 dated 11.10.2006. The return for the 1 st quarter of 2006-
2007 i.e. July to September 2006, in the revised format, was due by 15 th October, 2006.
keeping in view the fact that there is little time available for compilation of the return in
the new format, the Board in exercise of powers under section 74 of the Sales Tax Act,
1990 is pleased to extend the said due date for filing of quarterly return in the format
Annex-A and the statement Annex-B, as stipulated in the Sales Tax Special Procedures
Rules, 2006 to 31 st October, 2006.
[Issued by CBR, under the signature of Mr. Abdul Hameed Memon, Secretary, (ST&FE-
L&P), addressed to the Collector, Sales Tax & Federal Excise, Rawalpindi/ Faisalabad/
Gujranwala/ Lahore/ Peshawar/ (Hqrs.)/ (Audit)/ (Enforcement), Sales Tax House, Karachi, the
Collector, Customs, Sales Tax & Federal Excise, Multan/ Hyderabad/ Quetta and the Collector,
Large Taxpayers Units, Karachi/ (Audit), Lahore/ (Enforcement), Lahore. Copy to the Chairman,
FPCCI Standing Committee on Sales Tax, Karachi.]
********
C. NO.3(12)ST-L&P/2004(Pt) DATED 16 TH OCTOBER, 2006
SUBJECT: PAYMENT OF SALES TAX AT THE TIME OF
REGISTRATION OF VEHICLE
Please refer to your letter dated 12.10.2006, on the above noted subject.
2. It is to intimate that the Central Board of Revenue vide its letters of even
No. dated 05.07.2006 and C. No.3(72)STP/97 (Pt-2) dated 02.08.2006 has clarified that
sales tax at 15% of 10% sales value is no longer stipulated under the Sales Tax Special
Procedure Rules, 2006, as effective from 1 st July, 2006 on sale of old vehicles or at the
time of transfer of registration (copies enclosed).
3. Therefore, its is clarified that sales tax at 1.5% is not required to be
charged on vehicles sold after 1 st July, 2006, if sales tax at 15% has already been charged
at the time of supply by the manufacturer or car dealer.