Sales Tax Instructions

Sales Tax Instructions, 2009
SRO 1271(1)/96 dated
10.11.1996.
32 Sales Tax and Federal
Excise
budget
instructions 2006-07.
C. No. 1/1-STB
/2006 dated 5 th
June, 2006
ginning, condoned by CBR
for processing of claims.
Instructions regarding
ginners.
1362
GOVT. DEPARTMENTS PURCHASES :
1 Purchase of goods –
issuance of sales tax
invoices by manufacturers/importers/suppliers.
2 Sales Tax – Budget Day
Instructions for the
budget 1998-99.
3 Levy of 1% further tax
under section 3 (1A) of
the Sales Tax Act, 1990.
4 Sale of material to
defence organizations--
sales tax.
5 Payment of sales tax by
government departments,
privileged agencies
and privileged personnel.
C. No. 5(1)-TR.I/
96, dated 21 st
May, 1998.
C. No. 1/10-STB/
98, dated 12 th
June,1998.
C. No. 3(62) STP
/97(PT.I), dated
27 th June, 1998.
C. No. 1(76)-STT
/98, dated 24 th
Aug., 1998
C. No. 3(72) STP
/97, dated 8 th
Sept., 1998
6 Additional 1 % sales tax. C. No. 3(22) STP
/98.Pt.I, dt 23 rd
7 Instructions regarding
payment of duty and
taxes and proof thereof
on all government
purchases including local
defence purchases.
8 Purchases of sales taxable
goods from person regist
ered under the Sales Tax
Act, 1990 and against tax
invoices issued by such
registered suppliers.
9 Supply of sales taxable
goods to persons/
organizations/ departme-
November, 1998
C. No. 1(60) STC
/98 dated 10 th
December, 1998
C. No. 1(244) St-
AIU/98, dated
15 th December,
1998
C. No. 3(72) STP
/ 99, dated 22 nd
March, 1999
Purchases by Govt.
Departments/ DFIS etc.
through registered persons.
Instructions
further tax.
regarding
Further tax not chargeable
from Govt. deptts.
From 1.8.98, persons
supplying taxable goods to
govt. depts. are compulsorily
required to be registered.
From 1.7.98, taxable suppli
es (including govt/defence
depts) authorized to deduct
advance income tax can be
made by registered persons.
If defence is not liable to
income tax, they are also
not liable to 1%further tax.
Ministry of Railways
requested to purchase sales
taxable goods, from
registered suppliers only.
Collectors to obtain photo
copies of bills from AGPR/
AG/DAO and various
autonomous corporations to
ensure that suppliers are
registered and paid tax.
Supplies of goods to
National bank of Pakistan
and other such institutions
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258
268
289
304
339
352
355
382