Sales Tax Instructions

Sales Tax Instructions, 2009
C.NO.3 (1) STM/2007 DATED 27 TH JANUARY, 2007
SUBJECT:
EXPORT OF POL TO AFGHANISTAN – DECISION TAKEN IN
COLLECTORS‘ CONFERENCE ON 22-01-2007.
I am directed to refer to the subject noted above and to say that it was decided in
the Conference of Collector of Customs, held on 22-01-2007 that a foolproof SOP would
be devised by the Customs Wings, CBR for regulating export of POL to Afghanistan
under DTRE/duty drawback or refund. Admissibility of sales tax refund would be
contingent upon the observance of said SOP.
2. It is accordingly advised that the processing of sales tax refunds against
the export of POL to Afghanistan may be kept pending till issuance of aforesaid SOP.
[Issued by the Government of Pakistan, Revenue Division, C. B. R. (ST & FE Wing,
Islamabad, under the signature of Mr.Khalid Mahmood Second Secretary (STM), addressed to the
Collectors, Large Taxpayers Unit, Karachi/Lahore, the Collectorate (Enforcement), Sales Tax
House, Karachi, the Collectors, Collectorate, Sales Tax & Federal Excise, Lahore/ Faisalabad/
Gujranwala of Customs ST &FE, Hyderabad/ Quetta/ Multan, the Collector, Collectorate of
Customs ST &FE, Rawalpindi/ Lahore/ Faisalabad/ Gujranwala Enforcement/ Hqrs Karachi, the
Collector Sales Tax & Fed. Excise Wing, Regional Tax Office, Peshawar, the Collector,
Collectorate of Customs ST &FE, Large Taxpayers Unit, Karachi/Lahore]
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SALES TAX GENERAL ORDER NO 2/2007
C. NO.5/8-STB/2005 DATED 6 TH FEBRUARY, 2007
SUBJECT:
REFUND CLAIMS RELATING TO LOCAL SUPPLIES MADE
BY THE FIVE EXPORT-ORIENTED ZERO-RATED SECTORS -
INSTRUCTIONS REGARDING.
The issue of refund of input tax against zero-rated local supplies made by five
export oriented zero-rated sectors in respect of the goods which were purchase on
payment of sales tax prior to 06.06.2005 has been examined in the Board.
2. The Central Board of Revenue is pleased to direct that as per the
provisions of SRO 992(I)/2005 dated 21.09.2005 read with SRO 487(I)/2006 dated
26.05.2006, for manufacturers-cum-exporters and commercial exporters, refund of input
tax for the five zero-rated sectors in respect of purchases made on payment of sales tax
prior to 06.06.2005 shall only be payable if such goods have been exported by
31.12.2005 and no refund shall be admissible against local supply thereof.