Sales Tax Instructions

Sales Tax Instructions, 2009
WITHHOLDING TAX :
1 Sales tax clarification.
[see Sales Tax Ruling/
Instruc tion No. 11/2003]
2 Withholding tax on
commercial & industrial
gas consumers under
section 50(7G). [Amended
by ST Ruling/Instruction
No. 11/2003 dt. 12.05.2003]
3 Charging of sales tax on
withholding tax component.[Withdrawn
vide Sales
Tax Ruling / Instructions
No. 11/2003 dt.12.05.03.]
4 Levy of sales tax on value
inclusive of withholding
tax paid at import stage as
full and final liability of
income tax. [withdrawn
vide C. No.3(19)STP /2000,
dated 30 th June, 2004]
5 Sales tax ruling /
instruction No. 11/2003,
dated May, 12 2003-
erroneous clarification.
6 Deposit of sales tax by
withholding agents.
7 Enforcement of Sales
Tax (Withholding) Rules,
2007 (SRO 660(I)/2007
dated 30.06.2007)
8 Sales Tax General Order
No.17/2009.
9 Refund calculations of
withholding tax and sales
tax on import of edible
oils in purview of SRO.
24(1)2006 dated
C.No.3(72)STP/9
7, dated 19th
November, 1998
C. No. 3(19) STP
/2000, dated 27 th
Feb., 2001.
C. No. 3(19) STP
/2000, dated 23 rd
July, 2001.
Sales Tax Ruling/
Instruction No.
11/ 2003, dated
12 th May, 2003.
C. No.3(19)STP
/2000, dated 30 th
June, 2004
C. No.3(10)ST-
L&P /2007 dated
20 th Sept., 2007
C. No. 3(10)ST-
L&P/2007 dated
14 th November,
2007.
STGO 17/2009
C.No.3(9)ST-
L&P/2007 dated
19 th March, 2009
C. No. 1(3) CEB/
2004 (pt) dated
23 rd April, 2009
Withholding tax not to be
included in value for sales
tax calculation.
Withholding tax not to be
included in value for ST
assessment.
Withholding tax not to be
included in value for ST
assessment.
Withholding tax to be
included in value for ST
assessment.
Withholding tax shall not
constitute part of the value
of supply in terms of
section 2(46). Letter dt 12-
05-2003 withdrawn.
Government depts, not
registered, shall use their
Free Tax Number for
deposit of sales tax with
held on their purchases.
Collectorates failed to show
any interest in implem
entation of Sales Tax (With
holding) Rules, 2007.
STGO 3/07 amended so
that IT should not be inclu
ded in value for calculating
withholding income tax.
Not to include fixed FED in
assessable value while
calculating FED in Sales
Tax mode at import stage.
338
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