Sales Tax Instructions

Sales Tax Instructions, 2009
After the amendments in the Sales Tax Act, 1990, through the Finance Act, 2008,
the applicable rate of sales tax on items in Third Schedule of The Sales Tax Act, 1990,
has been increased to 16% with effect from 1 st July 2008 through the Finance Bill 2008.
Manufacturers of items specified in Third Schedule to the Sales Tax Act, 1990, have
reported difficulty in printing sales tax @ 16% of retail price on their existing stocks
which have already been printed with sales tax @ 15% of the retail price.
2. The Board, recognizing the enormity and impracticability of the task of
re-printing of sales tax amount, in exercise of powers under section 55 of the Sales Tax
Act, 1990, is pleased to allow the usage of existing packing material and stock printed
with sales tax amount @ 15% for a period of three months starting from 1 st July 2008,
subject to the following conditions:
(i)
(ii)
(iii)
(iv)
the manufacturer shall inform the Collector of Sales Tax, having jurisdiction,
about the stocks as in hand on 30 th June, 2008, with full description and
quantity, on which sales tax is printed @ 15%;
the Sales Tax in respect of supplies of such stocks shall be paid @ 16% with
effect from 1 st July 2008;
the manufacturer shall advertise the retail price, sales tax @ 16% and total
consumer price of such goods in the leading daily newspapers in English,
Urdu and other regional languages, at least once a week till such time these
stocks are supplied; and
this permission shall not apply to cases where actual retail price excluding
sales tax is different from the one printed.
[Issued by C.B.R., Islamabad under the signature of Mr. Abdul Hameed Memon,
Secretary (ST&FE-L&P), issued to All Collectors of Sales Tax & Federal Excise, All Chambers of
Commerce &Industry and M/s. Unilever Pakistan Ltd. ]
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SALES TAX GENERAL ORDER NO.23/2008
C.No.1(15)STT/2005 DATED 28 TH JUNE, 2008
In exercise of the powers conferred by clause (d) of section 4 of the Sales Tax
Act, 1990, the Federal Board of Revenue is pleased to make the following further
amendments in its Sales Tax General Order No.07 of 2007 dated the 13 th September,
2007, namely:-
2. In the aforesaid General Order, in the Table, after serial number 983 in
column (1) and the entries relating thereto in columns (2), (3) and (4), the following new
serial numbers and the entries relating thereto shall be added, namely:-
984 Al-Malik Enterprises 1201580202282 2750167526272
985 Baba Enterprises 0190999922991 BL-001960
986 Ehsan Towels 1100580219137 AP-080296
AP-080297