Sales Tax Instructions

Sales Tax Instructions, 2009
supplies made to Government
and payment thereof
through cheques.
18 Verification regarding
deposit of sales tax by
firms/ suppliers into
government treasury.
19 Procedures of sales tax on
supplies made to
government and payment
thereof through cheques.
20 Verification regarding
deposit of sales tax by
firms/ suppliers into
government treasury.
21 Sales tax on supplies ma
de to Government/Semi
Government/Defence De
partments and autonomo
us corporation authorized
to deduct advance tax und
er section 50(4) of the
Income Tax Ordinance,
1979.
22 Imposition /realization of
sale tax on sale of goods
belonging to government
of Pakistan through open
auction / tender.
23 Procedure of sales tax on
supplies made to government
and payment thereof
through cheques.
24 Procedure of sales tax on
supplies made to
government and payment
thereof through cheques.
25 Clarification regarding
deduction of sales tax at
source by government
semi-government and
E.F.Is etc.
/98-Vol.I, dated
27 th Jan., 2001.
C. No. 4(47) STB
/98-Vol.I, dated
10 th February,
2001
C. No. 4(47)/STB
.98.Vol.I, dated
15 th February,
2001
C. No. 4(47) STB
/98-Vol.I, dated
19th February,
2001
C. No. 4(47) STB
/98(P.1), dated
19 th Feb.,2001.
C.No. 4(47)STB
/98 (Vol-I), dated
19 th July, 2001
C. No. 4(47) STB
/98(Vol.I), dated
4 th August, 2001.
C. No. 4(47) STB
/98-Vol-I, dated
23 rd October,
2001
Sales Tax Ruling
/Instruction No.
29/ 2002, dated
9 th April, 2002.
Govt depts./public sector
organizations are required
to purchase taxable goods
only from registered person
The district field offices‘
plea that there is no
registered seller of taxable
goods is not acceptable.
Government departments
and public sector organiz
ations to purchase taxable
goods only from registered
person on ST invoice.
Govt. deptts not required to
be registered for disposal of
condem- ned vehicle.
Sale tax leviable on sale of
govt goods through open
auction / tender. Rate of
further tax enhanced from
1.5% to 3%.
Supplies to Govt.
Departments.
Govt. depts/ public sector
org. to make purchases
from registered suppliers
prescribed by the Cabinet.
No deduction of ST to be
made by Govt. deptts. at
source.
658
660
662
663
740
744
770
811
26 Payment of sales tax in C. No. 4(47) STB Collectorates to constitute a 1393