Sales Tax Instructions

Sales Tax Instructions, 2009
amount paid in three quarters shall be deducted to arrive at the balance payable with the
last quarterly return.
[Issued by the CBR, Islamabad, under the signature of Mr. Abdul Hameed Memon,
Secretary (ST&FE-L&P), addressed to All Collectors, Collectorates of Sales Tax & Federal
Excise and copy to Federation of Pakistan, Karachi.]
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U.O. No. 3/46-STB/99 DATED 9 TH OCTOBER, 2007
SUBJECT:
PACKAGE OF INCENTIVES FOR EXPORT PROCESSING
ZONE GAWADAR
I am directed to refer to your letter C. No. 6(86)Coord/2007 dated 25 th
September, 2007 on the subject cited above and to say that incentives packages under
various scheme for Gawadar are detailed as under:
(i)
(ii)
At present, machinery, equipment and other project related items
including capital goods, for setting up of hotels, power generation plants,
water treatment plants and other infrastructure related projects
located in an area of 30 km around the zero point in Gawadar are exempt
from the whole of sales tax vide S. No. 27 of the table of SRO
575(I)/2006 dated 05.06.2006 (copy enclosed);
For the creation of Special Industrial and Economic Zones including
China-Pakistan Industrial and Economic Zones and for establishing
projects in such zones, the plant, machinery, equipment and accessories
including capital goods, if not manufactured locally, shall be exempt
from the whole of sales tax notified vide SRO 316(I).2007 dated
12.04.2007 (copy enclosed).
[Issued by the CBR, Islamabad, under the signature of Mr. Asif Abbas, Second Secretary
(ST-Budget), addressed to Mr. Muhammad Shafique, Second Secretary (Coord), CBR,
Islamabad.]
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SALES TAX CIRCULAR NO. 05 OF 2007
C. No.3(13)ST-L&P/2003 (PT) DATED 12 TH OCTOBER, 2007
SUBJECT:
EXTENSION IN DUE DATE FOR FILING OF SALES TAX-CUM-
FEDERAL EXCISE RETURN FOR THE TAX PERIOD
SEPTEMBER, 2007