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Sales Tax Instructions

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

Industries (Pvt.) Lahore April, 1997 <strong>Tax</strong> Act, 1990 hence cannot<br />

issue invoices.<br />

45 <strong>Sales</strong> tax input on goods C. No. 2(35) STP No input tax credit is<br />

purchased from units /97, dated 7 th available in respect of tax<br />

located in Azad Kashmir. October, 1997 paid in AJK on goods<br />

[Amended by Budget<br />

manufactured and supplied<br />

Instruction for 1998-99]<br />

from units located therein.<br />

46 Input tax credit tax paid<br />

in Azad Kashmir.<br />

47 <strong>Sales</strong> tax refund on the<br />

basis of Azad Kashmir<br />

spinning units.<br />

[Amended by Budget<br />

Instruction for 1998-99]<br />

48 Applicability of the <strong>Sales</strong><br />

<strong>Tax</strong> Act, 1990 to the Provincially<br />

Administrative<br />

Tribal Areas (PATA).<br />

49 <strong>Sales</strong> tax payments<br />

Mingora/Swat.<br />

50 Clarification of levy of<br />

sales tax under Finance<br />

Act, 1998 on goods<br />

manufactured in nontaxable<br />

area (Mingora,<br />

Swat) on their sales in<br />

tariff area.<br />

51 Registration of manufact<br />

-urer /importers located in<br />

PATA/FATA.<br />

52 Exemption of sales tax/<br />

income tax.<br />

53 I. Clarification regarding<br />

the 1% further tax.<br />

II. Short shipment on<br />

zero-rated supplies.<br />

54 Harassment of sales<br />

tax/customs department.<br />

C. No. 1(18)St-<br />

AIU / 97, dated<br />

3rd December,<br />

1997<br />

C. No. 2(35) STP<br />

/97-Pt., dated 19 th<br />

February, 1998<br />

C. No. 3(62) STP<br />

/98-Pt, dated 22 nd<br />

July, 1998.<br />

C. No. 2(65)STP<br />

/95, dated 3 rd<br />

August, 1998.<br />

C. No. 2(65)STP<br />

/95, dated 5 th<br />

Sept., 1998.<br />

C. No. 2(65) STP<br />

/95, dated 26 th<br />

Sept., 1998<br />

C. No. 2(65) STP<br />

/95, dated 26 th<br />

Sept., 1998.<br />

C. No. 3(22) STP<br />

/97, dated 7 th<br />

October, 1998.<br />

C. No. 2(38) STP<br />

/97, dated 10 th<br />

November, 1998<br />

Crediting tax paid in Kash<br />

mir by replacement invoice<br />

by wholesalers in tariff<br />

areas is contrary to the law.<br />

Input tax credit of tax paid<br />

in AJ&K is not available<br />

even if they have shifted<br />

their head quarters to<br />

Pakistan.<br />

In PATA registration is not<br />

man-datory for exporters<br />

not interested in Zerorating.<br />

Voluntary Registration in<br />

Swat & Mingora.<br />

Supplies from PATA,<br />

FATA and NA are taxable<br />

in Pakistan.<br />

Importers in AJ & K were<br />

liable to sales tax. Persons<br />

in FATA/ PATA can apply<br />

for voluntary registration<br />

Further tax, chargeable on<br />

supplies to FATA.<br />

Further tax chargeable on<br />

supplies to enrolled<br />

persons.<br />

Provisions of voluntary<br />

registration available to per<br />

sons in NA/FATA/PATA<br />

for importing & purchasing<br />

226<br />

235<br />

238<br />

280<br />

286<br />

301<br />

319<br />

319<br />

324<br />

333

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