Sales Tax Instructions

Sales Tax Instructions, 2009
Dep artments and
autonomous corporation
authorized to deduct
advance tax under section
50(4) of the Inco me Tax
Ordinance, 1979.
71 Issues requiring ruling by
Central Board of
Revenue.
72 Cut-off date for GST
compliance.
73 Registration/ deregistration.
[See also letter
3(5)STP /99(Pt.I), dt
3.05.2001]
74 Sales Tax Budget
Instructions 2001-2002.
75 Sales tax registration on
units licensed under SRO
1140(I)/97, dated
06.11.1997.
76 Clarification regarding
sales tax registration.
77 Interchange of Information
with Income Tax
Department.
78 1. Non-Registration as
importers under the Sales
Tax Act, 1990 in Swat/
PATA. 2. Writ Petition
No.121/ 2002-M/s Pata
Packages Vs CBR, etc.
79 Query regarding multiple
tax activity under only
one registration number.
C. No. 3(2) STP
/99 (Pt.2), dated
14 th April, 2001
C. No. 1(69) STS
/2000, dated 21 st
May, 2001
C. No. 3(5) STP
/99(Pt.I), dated
1 st June, 2001
C.No.3(9)ST-L &
P/2001, dated
18 th June, 2001.
C. No. 2(38) STP
/97, dated 3 rd
July, 2001
C. No. 3(62) STP
/97-Pt.-I, dated
13 th August, 2001
C. No. 2(1) PA
(MST)/2002,
dt. 20 th Jan.,2002.
C. No. 2(38) STP
/97(Vol.1), dated
13 th Feb., 2002.
Sales Tax Ruling/
Instruction
No.38/2002,
dated 8 th May,
2002.
New registrations. 684
Cut-off date of 1.7.2000
extended to 1.4.2001
irrespective of the date on
which the survey teams
declare ed them liable for
registrations.
Delegation of powers U/S
32(2) to Assistant Collector
if DC is not available in the
Collectorate.
Instructions regarding
registration.
Person located in
FATA/PATA importing
taxable goods through any
customs port in Pakistan is
required to get registered.
Compulsory registration of
impor-ters.
Persons to be registered in
ST on the basis of their
declaration with the Income
Tax Department.
Resident/importer of Tribal
Area making sale/supply to
Pakistan is liable to
registration.
Change in particulars of
registra-tion to be
communicated within 14
days.
698
706
709
728
746
789
797
817