Sales Tax Instructions

Sales Tax Instructions, 2009
(b) In case of locally, produced goods not chargeable to federal
excise duty, whether chargeable to sales tax on retail price basis or otherwise,
special excise duty shall be levied on wholesale cash price;
(iii)
(iv)
(v)
(vi)
(vii)
No separate records are required to be maintained for the purpose of special
excise duty. The records required to be maintained under Sales Tax Act,
1990 shall serve the purpose;
Sales tax cum-Federal excise return containing separate column of special
excise duty being notified separately.
No separate invoices for special excise duty are required to be issued the
invoices issued for sales tax purposes should mention the amount of special
excise duty separately.
Special excise duty amount is not required to be printed on items chargeable
to sales tax or federal excise duty on retail price basis; and
Special excise duty is only chargeable on one time basis either at import
stage in case of imported goods or at production / manufacturing stage in
case of locally produced goods with the provision for adjustment of special
excise duty already paid at import or local stage. Hence, special excise duty
is not chargeable on wholesale, distribution or retail stage.
[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).]
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C. NO. 3(2)St-L&P/2007 DATED 13 TH AUGUST, 2007
SUBJECT:
WORKSHOP / SEMINAR ON E-FILING OF SALES TAX
RETURNS THROUGH CBR‘S COMPUTERIZED SYSTEM
(WEB PORTAL)
I am directed to refer to the subject noted above and to say that processengineering
for e-filing of new Sales Tax-cum-Federal Excise return on CBR‘s web
portal is in final stages. The salient features of the newly developed processes are as
under:-
The sales tax returns due on 15 th August 2007 and afterwards shall be filed
using the web portal.
Existing e-filing arrangements shall be discontinued forthwith and those
taxpayers who wish to file any returns for the tax periods of June 2007 or
earlier shall have to do so manually.