Sales Tax Instructions

Sales Tax Instructions, 2009
newly introduced return format for which the taxpayer education is still underway
through a media campaign & taxpayer workshops in various cities.
2. In view of the aforesaid genuine reasons, the Central Board of Revenue,
in exercise of powers under section 74 of the Sales Tax Act, 1990, is pleased to extend
the due date for filing of sales tax-cum-federal excise return and summary statement for
the tax period August, 2007 to 20 th September, 2007.
[Issued by the CBR, Islamabad, under the signature of Mr. Abdul Hameed Memon,
Secretary (ST&FE-L&P) 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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C. No.3(10)ST-L&P/2007 DATED 20 TH SEPTEMBER, 2007
SUBJECT:
DEPOSIT OF SALES TAX BY WITHHOLDING AGENTS.
I am directed to refer to the subject noted above and to say that it has been
decided that the government departments, which are not registered for sales tax as
taxpayers, shall use their FTN (Free Tax Numbers) for the purpose of deposit of sales tax
withheld on purchases made by them from registered/ unregistered suppliers. A list of
FTNs is also attached herewith. The Collectors should also ensure that the departments
not having any FTN should obtain the same at the earliest.
2. The Collectorates shall ensure that all withholding agents within their
jurisdiction deposit the withheld amount of sales tax for previous two months, if not
already deposited, in the authorized branches of National Bank of Pakistan.
[Issued by the CBR, Islamabad, under the signature of Mr. Abdul Hameed Memon,
Secretary (ST&FE-L&P) addressed to the all Collectors of Sales Tax and Federal Excise.
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C.No.4/2-STB/2007 DATED 3 RD OCTOBER, 2007
SUBJECT: CLARIFICATION REGARDING PAYMENT OF SALES TAX ON
LOCAL MANUFACTURING OF HOUSEHOLD SEWING
MACHINE PARTS
I am directed to refer to your letter Ref DB.IT/ST-I, dated 17.09.2007 on the
subject cited above and to say that local supply of sewing machine parts is liable to sales
tax @ 15%.
[Issued by the CBR, Islamabad, under the signature of Mr. Asif Abbas, Second Secretary
(ST-Budget), addressed to Mr. Mian Muhammad Irshad, President, Faisalabad Tax Bar
Association, Faisalabad.]