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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />
63 Registration and payment<br />
of sales tax by retailers of<br />
specified goods.<br />
64 Removal of problem and<br />
confusion regarding sales<br />
tax return form.<br />
65 <strong>Sales</strong> <strong>Tax</strong> and Federal<br />
Excise Budget <strong>Instructions</strong><br />
2007-08.<br />
66 Filing of sales tax returns<br />
by retailers.<br />
March, 2005<br />
C. No. 1(2)-STR<br />
/2000, dated 11 th<br />
July, 2005<br />
C. No. 3(12) ST-<br />
L&P/04 dated<br />
13 th August, 2005<br />
C. No. 4/2-STB<br />
/2006 dated 9 th<br />
June, 2007<br />
C. No. 3(5)/ST-<br />
L&P/2007 dated<br />
9 th Oct, 2007<br />
the amount of sales tax.<br />
Dedicated cell for<br />
registration and monitoring<br />
of tax paid by retailers of<br />
textile, leather, carpets,<br />
surgical and sports goods.<br />
3 rd Schedule items whole<br />
salers and others to file two<br />
separate returns and use<br />
their excess input against<br />
output tax liability in three<br />
succeeding tax periods.<br />
<strong>Instructions</strong> related to<br />
retailers.<br />
Retailers have been<br />
required to file sales tax<br />
returns on quarterly basis.<br />
1246<br />
1260<br />
1509<br />
1689<br />
SECTION-2(28) --con‘td:<br />
(ii) Trade Enrolment Certificate :<br />
13 Trade Enrolment Certifi<br />
cates. [Amended vide C.<br />
No.5(2)STP/98-Retail, dt<br />
8 th & 9 th April, 3 rd June,<br />
21 st Ju ly,& 1 st September,<br />
1999.]<br />
14 Trade Enrolment<br />
Certificate Scheme.<br />
15 Trade enrolment<br />
certificate scheme<br />
16 Enforcement of sales tax<br />
laws on the persons liable<br />
to be registered under the<br />
<strong>Sales</strong> <strong>Tax</strong> Act, 1990.<br />
17 Trade Enrollment<br />
Certificate Scheme.<br />
18 Trade Enrolment<br />
Certificate Scheme.<br />
<strong>Sales</strong> <strong>Tax</strong> Circ<br />
ular No.1/1999,<br />
dated 8 th April,<br />
1999<br />
C. No. 5(2) STP /<br />
98, dated 9 th<br />
April, 1999<br />
C. No.5(2) STP /<br />
98, dated 10 th<br />
April, 1999<br />
C. No. 1(6)STR/<br />
98, Pt., dated 4 th<br />
May, 1999<br />
C. No.5(2) STP /<br />
98-Retail, dated<br />
17 th May, 1999<br />
C. No.5(2) STP /<br />
98-Retail, dated<br />
3 rd June, 1999<br />
Mode and modalities for<br />
collection of Trade<br />
Enrolment Certificate<br />
issued to retailers.<br />
Steps to be taken by All<br />
Pakistan Anjuman-e-Tajran<br />
for implementation.<br />
Steps to be taken by All<br />
Pakistan Anjuman-e-Tajran<br />
for implementation.<br />
Action against persons who<br />
under declared their turn<br />
over Simplified <strong>Sales</strong> <strong>Tax</strong><br />
Rules and Trade Enroll<br />
ment Certificate schemes.<br />
Deposits made under TEC<br />
Scheme are not being<br />
reported fully by the Banks.<br />
Extension allowed up to<br />
15 th June, 1999 for payment<br />
under TEC scheme.<br />
397<br />
402<br />
403<br />
419<br />
420<br />
431
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 activities.[clarified by letter C No. 1(3)STR/2000 dated 02.10.2002] 54 Clarification regarding claim of input tax on electricity bills by a unit engaged in retail sales activities. 55 <strong>Sales</strong> <strong>Tax</strong> Budget Instruction 2003-2004. 56 Letter on the status of restaurants. 57 Request to clarify that retailer is entitled to claim adjustment of input tax paid on raw materials and vending charges paid to the vendors against output tax charged on supplies made through retail outlets. 58 <strong>Sales</strong> tax jewelers (retailers). 59 Request to clarify that a retailer is entitled to claim adjustment of input tax paid on raw materials and conversion charges paid to the vendors against output tax charged on supplies made through retail outlets. 60 <strong>Sales</strong> <strong>Tax</strong> Budget <strong>Instructions</strong> 2004-2005. 61 Special procedure for payment of sales tax by retailers on value addition basis. 62 <strong>Sales</strong> <strong>Tax</strong> Special Procedure Rules, 2004. C. No. 1(3) STR/ 2000, dated 2 nd Oct., 2002. C. No. 1/5-STB/ 2003, dated 7 th June, 2003. C. No. 1(14) STR / 2002 (Vol-I), dt. 11 th July, 2003. C. No. 2(1) STP /2000(Pt.), dated 13 th April, 2004 C. No. 3(13) STP /2000 (Vol.-I), dt 29 th May, 2004 C. No. 2(1) STP /2000(Pt.I), dated 12 th June, 2004 C. No. 1/33-STB /2004, dated 13 th June, 2004 C. No. 3(12) ST- L&P/02(Pt) dated 18 th October, 2004 C. No. 3(12) St- L&P/2004 (Pt-1) Input tax adjustment against electricity bills allowed to retai-lersclarificaiton of letter dated 24.09.2002. <strong>Instructions</strong> related to retailers. Restaurants to be treated as manufacturers. A retailer can be registered as manufacturer. He is also entitled for claiming adjustment of input tax on processing charges incurred by him in the course of taxable activities, on the manufacture of goods sold at his retail outlets. Jewellers registered as retailers may avail benefit of SRO 246(I)/2004. A registered retailer may purchase raw material and get goods manufactured from registered vendors against sales tax invoices and subsequently take input tax adjustment. <strong>Instructions</strong> related to retailers. Retailers of motor-cycles, rubber tyres, mild steel products, etc to have value addition of 3% to 4%. Dated 28 th the invoice value excluding 3% value addition by the retailers to be calculated on 855 906 917 1026 1057 1067 1093 1157 1206
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 63 Registration and payment of sales tax by retailers of specified goods. 64 Removal of problem and confusion regarding sales tax return form. 65 <strong>Sales</strong> <strong>Tax</strong> and Federal Excise Budget <strong>Instructions</strong> 2007-08. 66 Filing of sales tax returns by retailers. March, 2005 C. No. 1(2)-STR /2000, dated 11 th July, 2005 C. No. 3(12) ST- L&P/04 dated 13 th August, 2005 C. No. 4/2-STB /2006 dated 9 th June, 2007 C. No. 3(5)/ST- L&P/2007 dated 9 th Oct, 2007 the amount of sales tax. Dedicated cell for registration and monitoring of tax paid by retailers of textile, leather, carpets, surgical and sports goods. 3 rd Schedule items whole salers and others to file two separate returns and use their excess input against output tax liability in three succeeding tax periods. <strong>Instructions</strong> related to retailers. Retailers have been required to file sales tax returns on quarterly basis. 1246 1260 1509 1689 SECTION-2(28) --con‘td: (ii) Trade Enrolment Certificate : 13 Trade Enrolment Certifi cates. [Amended vide C. No.5(2)STP/98-Retail, dt 8 th & 9 th April, 3 rd June, 21 st Ju ly,& 1 st September, 1999.] 14 Trade Enrolment Certificate Scheme. 15 Trade enrolment certificate scheme 16 Enforcement of sales tax laws on the persons liable to be registered under the <strong>Sales</strong> <strong>Tax</strong> Act, 1990. 17 Trade Enrollment Certificate Scheme. 18 Trade Enrolment Certificate Scheme. <strong>Sales</strong> <strong>Tax</strong> Circ ular No.1/1999, dated 8 th April, 1999 C. No. 5(2) STP / 98, dated 9 th April, 1999 C. No.5(2) STP / 98, dated 10 th April, 1999 C. No. 1(6)STR/ 98, Pt., dated 4 th May, 1999 C. No.5(2) STP / 98-Retail, dated 17 th May, 1999 C. No.5(2) STP / 98-Retail, dated 3 rd June, 1999 Mode and modalities for collection of Trade Enrolment Certificate issued to retailers. Steps to be taken by All Pakistan Anjuman-e-Tajran for implementation. Steps to be taken by All Pakistan Anjuman-e-Tajran for implementation. Action against persons who under declared their turn over Simplified <strong>Sales</strong> <strong>Tax</strong> Rules and Trade Enroll ment Certificate schemes. Deposits made under TEC Scheme are not being reported fully by the Banks. Extension allowed up to 15 th June, 1999 for payment under TEC scheme. 397 402 403 419 420 431
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Yours faithfully For Meezan Enterpr
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(c) (d) (e) (f) Sales Tax Instructi
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 budget
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Sales Tax Instructions, 2009 paymen
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 For su
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Sales Tax Instructions, 2009 nature
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Sales Tax Instructions, 2009 AREAS.
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Sales Tax Instructions, 2009 GOVERN
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 (v) In
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Sales Tax Instructions, 2009 addres
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 4. Rul
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Sales Tax Instructions, 2009 order
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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In the aforesaid notification, -- S
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Sales Tax Instructions, 2009 Audit)
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 SUBJEC
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COMMITTEE NO. 3 Cases relating to T
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 ―tax
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