Sales Tax Instructions

Sales Tax Instructions, 2009
2. This issues with concurrence of Member (Sales Tax).
[Issued by the Government of Pakistan, Revenue Division, C. B. R., Islamabad, under the
signature of Mr. Muhammad Saeed Asad, Secretary (Duty Remission & Drawback), addressed to
the Collector of Customs, (Appraisement/Export/MCC), Custom House, Karachi, The Collector of
Customs, Port Qasim, Karachi, the Collector of Customs, Custom House, Lahore/ Faisalabad/
Sialkot/ Rawalpindi/ Peshawar, the Collector of Customs, Sales Tax & Federal Excise,
Hyderabad/ Quetta / Multan, the Collector of Sales Tax Gujranwala/ Faisalabad/ Rawalpindi/
Peshawar, the Collector of Sales Tax, Large Taxpayer‘s Unit (LTU), PRC Towers, 32-A, Lalazar,
M. T. Khan Road, Karachi, the Collector of Sales Tax, Sales TAX House, Main University Road,
Near Askari Park, Old Subzi Mandi, Karachi, the Collector of Sales Tax, Large Taxpayers Unit
(LTU), Tax House, Nabha Road, Lahore and the Collector, Sales Tax & Federal Excise, Kasuri
Tower, 4-Fan Road, Lahore.]
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C. NO.3(4)ST-L&P/2005 DATED 14 TH NOVEMBER, 2006
SUBJECT:
ADJUSTMENT ADVICE IN TERMS OF SRO. 666(I)/2005
DATED 26.05.2006
I am directed to refer to the Board‘s letter C.No.3(4)ST-L&P/2005 dated
03.10.2005, on the subject noted above.
2. LTU, Lahore has pointed out that the format of the new Sales Tax-cum-
Federal Excise Return as prescribed under Sales Tax Rules, 2006, is not in conformity
with the Board‘s above said instructions. The issue has been examined and it is
highlighted that the Board‘s above said instructions were issued when the format of the
returns did not provide for any column relating to adjustment advices in fact this
shortcoming remaining a source of confusion for many taxpayers. The format of the
current return was designed so as provide a separate portion for adjustment advice. This
format provides for adjustment or amount in the advice against the payment. This
arrangement prevents the taxpayer applying more frequently for adjustment advices and
thus creating unnecessary hassle and inconvenience both for the Collectorate and the
taxpayer. Moreover, the new return is also in conformity with the provisions of SRO
666(I)/2005 dated 30.06.2005 which provides for adjustment of excess input tax against
output tax liabilities i.e. net payment due.
3. Accordingly the Board‘s is pleased to withdraw its earlier instruction
issued vide letter dated 03.10.2005 referred to above.
[Issued by the Government of Pakistan, Revenue Division, Central Board of Revenue,
(Sales Tax & Federal Excise Wing, Islamabad, under the signature of Mr. Abdul Hameed Memon,
Secretary, (ST&FE-L&P), addressed to the Collector, Collectorate of Sales Tax & Federal
Excise, Peshawar/ Rawalpindi/ Gujranwala/ Lahore/ Faisalabad (Enforcement/ (HQ)/ (Audit)/,
Sales Tax House, Karachi, the Collectors, Collectorate of Customs, Sales Tax & Federal Excise,