Sales Tax Instructions

Sales Tax Instructions, 2009
C. No.3(4)ST-L&P/2006 DATED 20 TH AUGUST, 2007
SUBJECT:
FURTHER EXTENTION IN DUE DATE FOR FILING OF SALES
TAX-CUM-FEDERAL EXCISE RETURN FOR THE TAX
PERIOD JULY, 2007
A number of registered persons have approached the Central Board of Revenue
with the request for extension in the due date for filing of sales tax-cum-Federal excise
return for the tax period July, 2007 as the process for issuance of passwords and user ID
for web filing of electronic returns has not been completed so far.
2. In view of the aforesaid genuine reason, the Central Board of Revenue is
pleased to extend the due date for filing of sales tax-cum-Federal excise return for the tax
period July, 2007 by 25 th August, 2007.
[Issued by the CBR., Islamabad, under the signature of Mr. Wajid Ali, Secretary
(ST&FE-Budget) addressed to the all Collectors of Sales Tax and Federal Excise, with the
directives to properly publicize this circular. Copy to FPCCI/KCCI/LCCI and Tax Haven,
Karachi.]
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SALES TAX GENERAL ORDER NO. 04/2007.
C. No. 3(3)ST-L&P/07-Pt DATED 21 ST AUGUST, 2007
SUBJECT:
PROCEDURE FOR ELECTRONIC FILING OF SALES TAX
AND FEDERAL EXCISE RETURN THROUGH CBR‘s
COMPUTERIZED SYSTEM (e.cbr.gov.pk)
In exercise of the powers conferred under section sub-section (6) of section 4 and
sub-rule (10) of rule 18 of the Sales Tax Rules, 2006, the Central Board of Revenue is
pleased to prescribe the following procedure for electronic filing of sales tax and federal
excise return through the computerized system prescribed under section 50A of the Sales
Tax Act, 1990:
(i)
(ii)
(iii)
(iv)
All the registered persons who are required to file returns electronically
under rule 18 of the Sales Tax Rules, 2006, shall observe the procedure
prescribed in this General Order in respect of the returns due on 15 th
August 2007 and afterwards.
E-filing procedures in force before 1 st July 2007 shall be discontinued
and those taxpayers who wish to file any returns for the tax periods June
2007 or earlier shall have to do so manually.
The electronic returns can be filed directly by a registered person or
through an e-intermediary licensed under the Sales Tax Rules, 2006.
A user ID, PIN code and secure password shall be assigned to each user
of the Computerized System i.e. a registered person or an e-intermediary,
who enrols himself for electronic filing.