Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the Government of Pakistan, Revenue Division, C. B. R., (Sales Tax & Federal
Excise Wing), Islamabad, under the signature of Mr.Wajid Ali, Secretary (ST&FE-Budget), being
addressed to the Chairman, all Pakistan Steel Melters Association, Lahore and the Chairman, all
Pakistan Steel Re-Rolling Mills Association, Lahore. Copy to Collector, ST&FE, Lahore/(Hqrs.)
Karachi/ Gujranwala/ Rawalpindi/ Peshawar/ Hyderabad/ Quetta/ Multan, with the request to
nominate officers (Deputy Collector of Sales Tax) for conducting the survey with the concerned
associations.]
********
C. NO.4/2-STB/2007(Pt) DATED 13 TH JULY, 2007
SUBJECT:
DEDUCTION OF SALES TAX ON PURCHASES MADE BY
GOVERNMENT DEPARTMENTS
To streamline the collection of sales tax on purchases made by Government
departments, the Federal Government has notified Sales tax Special Procedure
(Withholding) Rules, 2007 vide SRO 660(I)/2007 dated 30 th June, 2007 (copy enclosed).
2. Under the said rules, the Government departments have been authorized
to function as withholding agents for collection of sales tax on taxable purchases made by
them. For this purpose, the Government departments shall deduct an amount equal to
1/5 th of the total sales tax amount shown in the sales tax invoice issued by the supplier
and make payment of the balance amount to him. The sales tax so deducted shall be
deposited by the Government departments in the designated branch of National Bank of
Pakistan under the head of account B-2341-Sales tax by 15 th day of the month following
the month in which purchases have been made.
3. It is requested that all Provincial departments of the Government of
Baluchistan may kindly be instructed to implement the aforesaid procedure immediately
on the taxable purchases made by them from 1 st July, 2007 onwards.
4. For any further information or clarification, the contact person in CBR is
Mr. Abdul Hameed Memon, Secretary, Sales Tax –Law & Procedure (Ph # 051-9204340
and Fax # 051-9215418) and the local contact person is Mr. Abdus Samee Babar,
Collector, ST&FE, Quetta (Ph # 081-9202750).
[Issued by the Government of Pakistan, Revenue Division, C. B. R., (Sales Tax & Federal
Excise Wing), Islamabad, under the signature of Ms. Musarrat Jabeen, Member, (Sales Tax and
Federal Excise), being addressed to the Chief Secretary, Government of Baluchistan, Baluchistan
Secretariat, Quetta. Copy to the Collector, ST&FE, Quetta for necessary coordination.]
SALES TAX CIRCULAR NO.01/2007
C. NO.4/2-STB/2007 DATED 14 TH JULY, 2007
SUBJECT:
FILING OF SINGLE RETURN UNDER SECTION 26 OF THE
SALES TAX ACT, 1990