Sales Tax Instructions

Sales Tax Instructions, 2009
excise, they shall also be issued Sales tax/ Federal excise registration certificate
bearing only NTN or CNIC number in addition to NTN certificate.
Those taxpayers who already have NTN but are not registered for the sales tax
and federal excise purpose for the time being and who wish to be so registered
shall apply for sales tax or federal excise registration in the new prescribed form.
No new number shall be issued but a sales tax / federal excise registration
certificate shall be issued bearing NTN or CNIC as their registration number.
During transitional phase of three months starting from 1 st March 2008, persons
already registered for sales tax or federal excise may continue to use existing
sales tax / federal excise registration number (mentioned as ‗old registration
number‘ in addition to NTN or CNIC number on all prescribed documents.
A person holding NTN 1234567-8 shall fill in the same in the columns relating to
registration number as under:
0 0 0 0 0 0 1 2 3 4 5 6 7 - 8
FBR is also adopting business activity code developed by the United Nations for
better reporting of tax / economic activity. The new applications for tax
registration shall mention this code. A list of codes can be accessed from FBR‘s
website. However, a copy is also enclosed. The Collectorates/ RTOs may provide
feedback on this code within 10 days.
Registered persons having multiple sales tax registration numbers but having a
single NTN shall be identified with respect to their NTN and they shall file single
sales tax return, in the jurisdiction same as their income tax jurisdiction. In this
respect, a list of multiple registration numbers is being enclosed. The Collectors
should inform such registered persons within their jurisdiction to file a single
return.
2. The aforesaid measure be well publicised. Moreover, comments and
suggestions, if any, may be sent to the Board on priority.
[Issued by the CBR, under the signature of Mr. Abdul Hameed Memon, Secretary
(ST&FE-L&P), addressed to all Collectors of ST&FE/RTOs, Collector, Customs ST&FE Multan /
Quetta, Additional Collector, RTO, Abbotabad. Copy to All Collectors of Customs, Project
Director, PACCS, Karachi, the Chief (Automation), PRAL, Islamabad with the request to make
necessary changes in the systems so as to be compatible with the proposed change by due date.
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C. No.1(5)FEB/2005 (Pt) DATED 30 TH JANUARY, 2008
SUBJECT:
READY MIX CONCRETE INDUSTRY
I am directed to refer to the subject cited above and to say that the supply of
ready mix concrete blocks is taxable activity and the exemption is available only to