Sales Tax Instructions

Sales Tax Instructions, 2009
pending since before
31.05.1999 involving
demand of tax liability
along with additional tax
& penalty.
10 Review of cases pending
since before 31.05.1999
involving demand of tax
liability along with
/2000, dated 7 th
February, 2000
C. No. 1/1-Coord
/2000, dated 8 th
May, 2000
additional tax & penalty.
11 Sales tax amnesty. C. No. 1(33) STP
/93 (Pt.III), dated
9 th October, 2000
12 Sales tax amnesty scheme
& registration as
―suppliers‖.
13 SRO 614(I)/2000, dated
02.09.2000.
14 Request for M/s. Zabros
Pakistan (Pvt) Ltd,
Islamabad for benefit of
SRO 461(I)/99, 9.4.1999
15 No response for our letter
dated 22.08.2001.
16 Amnesty in respect of
taxable services under the
notification No. SRO 500
(I)/2003, dt.07.06.2003.
17 Measures to reduce
litigation and arrears, and
encourage registration of
retailers.[See also 3(11)ST-
L&P/04,dt 18.05.04, 3(11)
ST-L&P/04, dt7.6.04, No.1
(18)STP/2002 dt 25.5.04, C.
No.3(10)St-L&P/2003, dt
7.6.04 and C.No.3(11)St-
L&P/04, dated 21.6.2004]
C. No. 1(33) STP
/93 (Pt.-III),
dated 12 th
October, 2000
C. No.3(1) STP
/2000 (Pt-1),
dated 14 th
November, 2000
C. No. 3(17) STP
/99 (Pt-I), dated
11 th September,
2001
C. No. 1(33) STP
/93(Pt-III), dated
24 th Sept.,2001
C.No.1/18-STB/
2003, dated 26 th
August, 2003.
C. No. 3(11) ST-
L&P/04, dated 5 th
May, 2004
amnesty scheme as the
principal liability was
unresolved. Collectors to
withhold action for
recovery.
Taxpayers did not avail
amnesty scheme as prin
cipal liability was unreso
lved. Collectors to withhold
action for recovery.
Tax to be paid on 10%
minimum value addition on
stocks under amnesty sche
me under SRO 614(I)/2000.
―Suppliers‖ fall in the
category of ―wholesaler‖
who can benefit from the
sales tax amnesty scheme
under SRO 614(I)/2000.
For the supply of stocks
declared under SRO 614(I)
/2000, value & value addit
ion (1% of the value) may
be mentioned separately.
If some person has already
paid some part of the
principal amount before the
amnesty period, they can
avail benefit of amnesty.
Voluntarily payment of tax
under amnesty scheme be
fore assessment.
Amnesty under SRO
500(I)/2003 is applicable to
services also.
Amnesty/relief notifications
246(I)/2004 & 247(I)/2004
issued to pay principal
amount and 25% of
additional tax. Remaining
additional tax and penalty
will stand waived.
Retailers exempted from
past liabilities.
566
614
615
626
754
760
925
1046