Sales Tax Instructions

Sales Tax Instructions, 2009
(vii)
(viii)
The supplies by the commercial importers to withholding agents specified
under SRO 666(I)/2007 dated 30.06.2007 shall be subject to withholding
one-fifth of sales tax invoiced. The commercial importers shall charge sales
tax on actual value of supplies. In case, there is any excess deduction, they
will be entitled to refund / adjustment of the same.
2% sales tax payable under SRO 645(I)/2007 is in lieu of sales tax payable
on local supplies after value addition. It should not be included in value for
calculating withholding income tax.
(ix) The commercial importers, for tax period July 2007 and afterwards, shall file
new sales tax return as being prescribed under the Sales Tax Rules, 2006.
Only persons who are registered exclusively as commercial importers shall
file the said return on quarterly basis.
[Amended vide STGO 17/2009 dt 19.3.09]
[Issued by the Government of Pakistan, Revenue Division, C. B. R., (Sales Tax Wing),
Islamabad, under the signature of Mr. Abdul Hameed Memon, Secretary (ST&FE-L&P)]
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FEDERAL EXCISE GENERAL ORDER NO.03/2007
C. NO.4/2-STB/2007 DATED 30 TH JULY, 2007
SUBJECT: ISSUES RELATING TO SPECIAL EXCISE DUTY
A number of queries have been received in CBR regarding special excise duty
levied under section 3A of the Federal Excise Act, 2005 read with SRO 655(I)/2007
dated 29.06.2007. The Board, in exercise of the powers conferred under section 43 of the
Federal Excise Act, 2005 is pleased to clarify the said issues in the following paras:
(i)
Special excise duty is chargeable on all items (whether or not chargeable to
Federal excise duty) mentioned in Pakistan Customs Tariff excluding only
the items mentioned in the table contained in SRO 655(I)/2007 dated
29.06.2007. Special Excise duty is also chargeable on the items specified in
SRO 644(I)/2007 dated 27.06.2007 i.e. the items chargeable to sales tax @
17.5% or 20%.
(ii) (a) In case of locally produced goods chargeable to federal excise
duty on the basis of retail price, special excise duty shall be levied on the
retail price excluding the amount of Federal Excise duty. However in case of
locally produced goods chargeable to federal excise duty on the basis of
wholesale cash price, special excise duty shall be levied on the wholesale
cash price excluding the amount of federal excise duty.