Sales Tax Instructions

Sales Tax Instructions, 2009
the satisfaction of the
respondent department
(Collector or below and
CBR).[Rescinded vide STG
O No.3/ 2004 dt 12.6.04]
387 Refund claims pending on
account of verification of
deposit of input tax.
388 Sales tax on supplies ma
de to Government/Semi-
Government/Defence Dep
artments and Autonomous
Corporations authorized
to deduct advance tax und
er section 50(4) of the Inc
ome Tax Ordinance,1979.
389 Clarification in respect of
1% additional sales tax
levy for Malakand
division.
390 Supply of sales taxable
goods to persons/
organizations/departments
/ departments/ companies
authorized to deduct
advance tax under section
50(4) of the Income Tax
Ordinance, 1979.
391 Sales tax on commercial
importers of finished
products.
392 Distribution and reallocation
of work of
Sales Tax, Audit and
Investigation (ST-AIU)
division of CBR.
393 Recovery of sales tax notpaid/short-paid
by a sugar
mill due to its admissible
duty drawback claim(s)
outstanding at various cus
toms (exports) stations.
394 Requirement of
declaration/scrutiny of
C. No.3(78)
STM/ 98, dated
18 th Feb., 1999
C.No.4/47-STB/
98, dated 13 th
March, 1999
C. No. 3(5) STP/
99, dated 15 th
March, 1999
C. No. 3(72) STP
/ 99, dated 22 nd
March, 1999
C. No. 3(1)STP/
99, Pt. dated 22 nd
March, 1999
C. No. 6(3)ST-
AIU/99 dated
25 th March, 1999
C.No.4/57-STB/
97-Vol-II, dated
22 nd March, 1999
A task force headed by a
Senior Auditor/DS may be
formed exclusively for
verification of invoices.
Payment of ST by Govt.
Deptts & application of
Sales of Goods Act, 1930.
Distributor in Malakand has
an option to get voluntary
registration u/s 13(4) and
18.
Supplies of goods to
National bank of Pakistan
and other such institutions
(who are authorized to
deduct advance income tax
under section 50(4) of the
Income Tax Ordinance
1979) are taxable.
Watch Importers selling
their goods to any wholesa
ler/dealer has to issue
prescribed tax invoice.
Distribution and reallocation
of work of Sales
Tax, Audit and
Investigation (ST-AIU)
division of CBR.
No penalty if sugar
manufacturers adjusted ST
against duty draw back
claim.
C. No.(18) STP / No declaration / scrutiny of
98, dated 26 th input-output ratio required
379
379
381
382
383
384
385
386