Sales Tax Instructions

Sales Tax Instructions, 2009
SUBJECT:
REQUIREMENT OF SALES TAX REGISTRATION FOR
IMPORTERS
I am directed to refer to the Collectorate‘s letter No.SI/MISC/01/2004/DC-Import
dated 20.12.2006, on the subject noted above.
2. The issue of sales tax registration of importers has been re-examined in
the Board in the light of the provisions of subsection (33), (35) and (41) of section 2 of
the Sales Tax Act, 1990, read with rule 4 of the Sales Tax Rules, 2006. It is clarified that
the following categories of importers as cited in the Collectorate‘s above said letter are
not required to be registered provided they are not engaged in any other taxable activity
relating to taxable supplies or taxable services:
Educational Institutions
Government Departments
Foreign Embassies / Consulates
Persons importing vehicles under baggage or gift schemes
Importer of gift or requirement for personal use on one time basis
An importer engaged exclusively in trading/import of exempted goods.
3. It is, however, clarified that the above clarification is being issued in the
context of requirement of registration and it must not to be confused with the requirement
of payment of sales tax at import stage on such goods as are not expressly exempted from
such payment.
[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), being addressed to the Collector of Customs (Appraisement), Customs
House, Karachi. Copy to the all Collectors of Sales Tax & Federal Excise and the all Collectors of
Customs.]
********
C.NO.3 (72)ST-L&P(Pt-II) DATED 11 TH JANUARY, 2007
SUBJECT:
REFUND OF SALES TAX PAID ON TRANSFER OF SECOND
HAND VEHICLES
I am directed to refer to the Colllectorate‘s to the subject noted above.
2. The Board‘s guidance has been sought on payment of refunds in cases
where a person has deposited sales tax on transfer of old and used vehicles which is in
excess of the amount stipulated in repealed SRO 522(I)/2005 dated 5.6.2006 or in cases
where the government departments / autonomous bodies have collected excess sales tax
than due on the auction / sale of vehicles.