Sales Tax Instructions

Sales Tax Instructions, 2009
In order to determine the validity of refund of input tax, an auditor may
visit your premises to examine the relevant records and evidence of purchases from the
registered persons.
I export as well as render local supplies.
The position remains unchanged. The tax return shows the total output and input tax
during the tax period. In case of local supplies you will have to charge sales tax and
deposit in the designated branch of National Bank of Pakistan before 15 th , following the
relevant tax period.
How soon will I receive my refund?
In the normal routine, after completion of the formalities refund cheque will be
dispatched to you within thirty days following the submission of complete documents and
scrutiny thereof.
Will I get refund for any un-exported goods ?
You are strongly advised to read instructions contained in SRO 575 (I) 2002,
dt.31.08.2002.
Who do I contact if I have an enquiry?
In case of any enquiry, you must contact the Assistant Collector, Export Refund of the
local Collectorate of Sales Tax.
Should I Enrol for Sales Tax ?
Who should enrol for Sales Tax?
If you are supplying taxable goods,
You must enrol if:-
What is the threshold?
The annual threshold is:
• you are a manufacturer and your annual turnover is between
Rs. 0.5 & Rs. 2.5 million.
• you are a retailer and your annual turnover is between Rs. 1
& Rs. 20 million.
• For manufacturers, Rs.0.5 & Rs. 2.5 million, and
• For retailers, Rs. 1 & Rs. 20 million.
Note: Persons trading above the threshold are required to register for Sales Tax.
Are all supplies taxable?