Sales Tax Instructions

Sales Tax Instructions, 2009
[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)/,Karachi/Multan/Hyder-abad/
Quetta LTU, Lahore, Karachi. Copy to the Federation of Pakistan Chamber of Commerce &
Industry, Karachi, All Pakistan Textile Mills Association, Karachi/ Lahore, the Karachi Chamber
of Commerce & Industry, Karachi, the Lahore Chamber of Commerce & Industry, Lahore, M/s.
Pakistan Leather Garments Manufacturer & Exporter Association, Karachi, M/s. Din Textile
Mills Ltd., Karachi, M/s. Services Industries Textiles Limited, Lahore, M/s. Danpak Food
Industries (Pvt.)Ltd., Karachi, M/s. Newage (Pvt.)Ltd., Lahore, M/s. Lahore Carpet
Manufacturing Co. Lahore and M/s. Amna Textile, Lahore.]
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SALES TAX CIRCULAR NO. 7 OF 2006
C. No.1/2-STB/2006 DATED 25 TH NOVEMBER, 2006
SUBJECT: WAIVER FOR SUBMISSION OF MONTHLY INVOICE
SUMMARY
In continuation of Sales Tax Circular No. 6/2006 dated 12.09.2006, the Central
Board of Revenue is pleased to include the following category of persons in the list of
persons not required to file monthly invoice summary statement regarding sale/ purchase:
(i) Registered persons operating exclusively as steel melters
(composite melting and re-rolling units are not included); and
(ii)
Registered persons relating to computer industry including computer
retailers (this waiver shall be available only until the tax period of
February, 2007).
[Issued by the CBR under the signature of Mr. (Wajid Ali)Secretary (ST&FE-
Budget),addressed to the Collectors]
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C. No.1/1-STB/2006 (Pt) DATED 27 TH NOVEMBER, 2006
SUBJECT:
VALUE OF SUPPLY FOR IMPORTED COAL.
I am directed to refer to your letter Ref: BW/ST/102006 dated 20 th November,
2006 on the subject cited above and to clarify that the provisions of SRO 544(I)/2006 are
only applicable for locally produced coal from mines and are not applicable to the
imported coal.
[Issued by the CBR, Islamabad, under the signature of Mr. Wajid Ali, Secretary (ST&FE-
Budget), addressed to Mr. Tayyab Rafiq, Director, M/s Black Wood (Private) Limited, Karachi]