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Sales Tax Instructions

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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

applications for<br />

registration.<br />

92 Clarification regarding<br />

sales tax registration of<br />

M/s Always Ahmed<br />

Textile Mills Ltd.<br />

93 Change of status from<br />

commercial exporters to<br />

manufacturer-cumexporter.<br />

94 Consolidation of sales tax<br />

general orders.<br />

95 <strong>Sales</strong> <strong>Tax</strong> Budget<br />

<strong>Instructions</strong> 2004-2005.<br />

96 Registration of wholesalers,<br />

distributors and<br />

dealers etc.<br />

97 FTO complaint No.441<br />

/04 implementation of<br />

findings/decision of the<br />

honourable Federal <strong>Tax</strong><br />

Ombudsman.<br />

98 Clarification regarding<br />

multiple use of<br />

registration by a cotton<br />

ginner registered under<br />

SRO 1271(1)/96 dated<br />

10.11.1996.<br />

99 Creation of dedicated cell<br />

in the Sale <strong>Tax</strong> and<br />

Federal Excise Collectorate<br />

for registration.<br />

100 Registration and payment<br />

of sales tax by retailers of<br />

L&P/2003 dated<br />

3 rd April, 2004<br />

C. No. 3(2)STP<br />

/99(Pt.), dated<br />

17 th April, 2004<br />

C. No. 2(1) STP<br />

/97 dated 8 th<br />

June, 2004<br />

<strong>Sales</strong> <strong>Tax</strong> Gene<br />

ral Order No.3 of<br />

2004 dated 12 th<br />

June, 2004<br />

C. No.1/33-STB<br />

/2004, dated 13 th<br />

June, 2004<br />

C. No. 3/9-STP<br />

/99 dated 21 st<br />

June, 2004.<br />

C. No. 3(17) ST-<br />

L&P/2003 dated<br />

11 th August, 2004<br />

C. No. 3(13) STP<br />

/96(Vol-III) dated<br />

24 th March, 2005<br />

C. No. 1(9)-STR<br />

/2005, dated 11 th<br />

July, 2005<br />

certificate to be issued to<br />

manufacturer/importers.<br />

Registration not to deny in<br />

Lahore and asking them to<br />

get registered in Faisalabad,<br />

or register in Lahore after<br />

listed on stock exchange.<br />

The registered person<br />

obtained manufacturing<br />

facility on 1-7-2003 but his<br />

status was formally<br />

changed on 4-8-2003 thus<br />

refund may be processed on<br />

the basis of continuouschain<br />

invoices.<br />

Consolidation of various<br />

General Orders.<br />

<strong>Instructions</strong><br />

registration.<br />

regarding<br />

Collectorates to set up<br />

dedicated cells for registra<br />

tion of wholesalers/ distribu<br />

tors of consumer goods/<br />

cement/ & beverages.<br />

In view of new Registration<br />

Rules, letter No 3(2)STP/99<br />

(Pt) dated 16.08.2003,<br />

3(17)ST-L&P/2003 dated<br />

25.03.04 and 05.04.03<br />

stand withdrawn.<br />

The condition that regist<br />

ered ginner was required to<br />

obtain separate registration<br />

for activities other than<br />

ginning, condoned by CBR<br />

for processing of claims.<br />

Dedicated cell for survey<br />

and gathering of data about<br />

potential taxpayers who are<br />

liable to registration.<br />

C. No. 1(2)-STR Dedicated cell for<br />

/2000, dated 11 th registration and monitoring<br />

1029<br />

1062<br />

1067<br />

1093<br />

1100<br />

1126<br />

1204<br />

1245<br />

1246

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