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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />
No.12/2009.<br />
214 <strong>Sales</strong> <strong>Tax</strong> General Order<br />
No.13/2009.<br />
215 <strong>Sales</strong> <strong>Tax</strong> General Order<br />
No.14/2009.<br />
216 <strong>Sales</strong> <strong>Tax</strong> General Order<br />
No.15/2009.<br />
217 <strong>Sales</strong> <strong>Tax</strong> General Order<br />
No.16/2009.<br />
218 <strong>Sales</strong> <strong>Tax</strong> General Order<br />
No.17/2009.<br />
219 <strong>Sales</strong> <strong>Tax</strong> General Order<br />
No.19/2009.<br />
C. No. 1(15)STT/<br />
2005 dated 5 th<br />
March, 2009<br />
STGO 13/2009<br />
C. No. 1(15)STT/<br />
2005 dated 5 th<br />
March, 2009<br />
STGO 14/2009<br />
C. No. 1(15)STT/<br />
2005 dated 5 th<br />
March, 2009<br />
STGO 15/2009<br />
C.No.1(15)STT/<br />
2005 dated 5 th<br />
March, 2009<br />
STGO 16/2009<br />
C. No. 1(15)STT/<br />
2005 dated 5 th<br />
March, 2009<br />
STGO 17/2009<br />
C. No. 3(9) ST-<br />
L&P/2007 dated<br />
19 th March, 2009<br />
STGO 19/2009<br />
C.No.1(15)STT/<br />
2005 dated 3 rd<br />
June, 2009<br />
Multan Electric Power<br />
Company consumers for<br />
supplies at zero-rate.<br />
Amendment in list of<br />
Gujranwala Electric Power<br />
Company consumers for<br />
supplies at zero-rate.<br />
Amendment in list of<br />
Peshawar Electric Supply<br />
Company consumers for<br />
supplies at zero-rate.<br />
Amendment in list of Sui<br />
Southern Gas Company<br />
Limited consumers for<br />
supplies at zero-rate.<br />
Amendment in list of Sui<br />
Northern Gas Pipelines<br />
Limited consumers for<br />
supplies at zero-rate.<br />
STGO 3/07 amended so<br />
that IT should not be inclu<br />
ded in value for calculating<br />
withholding income tax.<br />
Amendment in list of<br />
KESC consumers to whom<br />
electricity shall be supplied<br />
at zero-rate.<br />
1820<br />
1823<br />
1823<br />
1824<br />
1827<br />
1834<br />
SECTION-4 Cont‘d.. (ii) Diplomats<br />
1 <strong>Sales</strong> <strong>Tax</strong> Budget<br />
<strong>Instructions</strong> 1996-97.<br />
2 Supply of stationery<br />
items to embassiespayment<br />
of sales tax.<br />
3 Supply of zero-rated<br />
goods to Diplomats and<br />
Diplomatic Missions.<br />
4 Mitigating the hardship of<br />
Islamabad based<br />
taxpayers.<br />
C.No.1/43-STR/<br />
96, dated 13 th<br />
June, 1996.<br />
C. No. 3(62) STP<br />
/97, dated 15 th<br />
Nov., 2000.<br />
C. P(IV)-5 / Ref<br />
2004 dated 10 th<br />
December, 2004<br />
ST& FE General<br />
Order No1/2007,<br />
C. No.1(22)STM<br />
&Reforms/2006<br />
dt 10 th Jan., 2007<br />
<strong>Instructions</strong><br />
diplomats.<br />
regarding<br />
Supplies to diplomats,<br />
privileged persons zerorated.<br />
CBR to suggest procedure<br />
so that exemptions for zerorate<br />
supplies are not issued<br />
by international agencies.<br />
<strong>Tax</strong>payers and Diplomatic<br />
Missions based in<br />
Islamabad shall continue to<br />
be dealt in Collectorate of<br />
ST&FE, Islamabad.<br />
134<br />
627<br />
1173<br />
1459
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 No.12/2009. 214 <strong>Sales</strong> <strong>Tax</strong> General Order No.13/2009. 215 <strong>Sales</strong> <strong>Tax</strong> General Order No.14/2009. 216 <strong>Sales</strong> <strong>Tax</strong> General Order No.15/2009. 217 <strong>Sales</strong> <strong>Tax</strong> General Order No.16/2009. 218 <strong>Sales</strong> <strong>Tax</strong> General Order No.17/2009. 219 <strong>Sales</strong> <strong>Tax</strong> General Order No.19/2009. C. No. 1(15)STT/ 2005 dated 5 th March, 2009 STGO 13/2009 C. No. 1(15)STT/ 2005 dated 5 th March, 2009 STGO 14/2009 C. No. 1(15)STT/ 2005 dated 5 th March, 2009 STGO 15/2009 C.No.1(15)STT/ 2005 dated 5 th March, 2009 STGO 16/2009 C. No. 1(15)STT/ 2005 dated 5 th March, 2009 STGO 17/2009 C. No. 3(9) ST- L&P/2007 dated 19 th March, 2009 STGO 19/2009 C.No.1(15)STT/ 2005 dated 3 rd June, 2009 Multan Electric Power Company consumers for supplies at zero-rate. Amendment in list of Gujranwala Electric Power Company consumers for supplies at zero-rate. Amendment in list of Peshawar Electric Supply Company consumers for supplies at zero-rate. Amendment in list of Sui Southern Gas Company Limited consumers for supplies at zero-rate. Amendment in list of Sui Northern Gas Pipelines Limited consumers for supplies at zero-rate. STGO 3/07 amended so that IT should not be inclu ded in value for calculating withholding income tax. Amendment in list of KESC consumers to whom electricity shall be supplied at zero-rate. 1820 1823 1823 1824 1827 1834 SECTION-4 Cont‘d.. (ii) Diplomats 1 <strong>Sales</strong> <strong>Tax</strong> Budget <strong>Instructions</strong> 1996-97. 2 Supply of stationery items to embassiespayment of sales tax. 3 Supply of zero-rated goods to Diplomats and Diplomatic Missions. 4 Mitigating the hardship of Islamabad based taxpayers. C.No.1/43-STR/ 96, dated 13 th June, 1996. C. No. 3(62) STP /97, dated 15 th Nov., 2000. C. P(IV)-5 / Ref 2004 dated 10 th December, 2004 ST& FE General Order No1/2007, C. No.1(22)STM &Reforms/2006 dt 10 th Jan., 2007 <strong>Instructions</strong> diplomats. regarding Supplies to diplomats, privileged persons zerorated. CBR to suggest procedure so that exemptions for zerorate supplies are not issued by international agencies. <strong>Tax</strong>payers and Diplomatic Missions based in Islamabad shall continue to be dealt in Collectorate of ST&FE, Islamabad. 134 627 1173 1459
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 SECTION-4 Cont‘d.. (iii) DTRE (Duty & <strong>Tax</strong> Remmission on Exports) 38 <strong>Sales</strong> <strong>Tax</strong> Budget <strong>Instructions</strong> 2001-2002. 39 Entitlement of input tax adjustment to a domestic supplier in respect of the supplies made under DTRE Rules, 2001. 40 Clarification regarding Duty and <strong>Tax</strong>es Remission for Export Rules (DTRE), 2001. 41 Export of molasses under DTRE Rules. 42 Purchase of seasonal inputs under DTRE rules 43 Procurement of DTRE approved input goods from bonded warehouse. C.No.3(9)ST-L & P/2001, dated 18 th June, 2001. C. No. 3(18) STP /99(Pt), dated 31 st Aug., 2002. C. No. 4(8) TEPI /2001, dated 7 th April, 2003. C.No. 4(2) DTRE /2003 dated 6 th November, 2003 C. No.4(3) DTRE / 2003 dated 7 th November, 2003 C. No. 4 (8)/2001 – DTRE dated 17 th November, 2003 44 DTRE audits C. No. 2(1) M (Audit) /02 dated 2 nd May, 2003 45 Checklist for audit of C. No. 1(12) ST DTRE approved AO/ 2002 dated exporters. 8 th Sept., 2003 46 Clarification regarding C. No. 4(8)DTRE DTRE Rules, 2003. /03 (Part) dated 11th October, 2003 47 Amendment in Customs General Order No.12 of <strong>Instructions</strong> regarding zerorated goods under DTRE. Audit of zero-rated supplies under DTRE Rules. Clarification of DTRE Rules, 2001. DTRE facility allowed for export of molasses if supply is against zero-rated invoice es against bank guarantee or post dated cheque. DTRE registered persons to purchase/import cotton/ hides/skins equal to the quantity exported during last 12 months or for orders in hand for one year. DTRE-approved person can purch-ase inputs free of duties/taxes from an importer not a DTRE registered person whose goods are in a public bonded warehouse. To conduct one audit for various DTRE approvals. Checklist for audit of DTRE tax payers. DTRE benefit to be exteded if furnish information relating to purchase, import, sale and export. C. No. 4(8)/2003- Amendment in Customs DTRE dated 21 st General Order No.12 of 709 848 891 942 943 944 901 929 934 945
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25.4. 08, STGO 23/08 dt 28. 6.08, S
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108 Clarification of levy of sales
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Sales Tax Instructions, 2009 C. NO.
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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 C.No.1
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 For th
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(c) (d) (e) (f) Sales Tax Instructi
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Sales Tax Instructions, 2009 [Issue
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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 23.07.
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Sales Tax Instructions, 2009 are in
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(xvi) Sales Tax Instructions, 2009
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Sales Tax Instructions, 2009 SALES
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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 (iv) (
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Sales Tax Instructions, 2009 Any o
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Sales Tax Instructions, 2009 3. Adj
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Sales Tax Instructions, 2009 1. Exa
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Sales Tax Instructions, 2009 b) Amo
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Sales Tax Instructions, 2009 implem
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Sales Tax Instructions, 2009 throug
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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 [Issue
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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 [Issue
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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 (vi) (
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Sales Tax Instructions, 2009 (5) Co
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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 [Issue
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 5. Kee
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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 input
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 3. DTR
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 (iv) (
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Sales Tax Instructions, 2009 With r
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 We are
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 Issue-
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Sales Tax Instructions, 2009 1. Obt
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Sales Tax Instructions, 2009 1. Rel
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Sales Tax Instructions, 2009 PIA He
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Sales Tax Instructions, 2009 to Mr.
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Sales Tax Instructions, 2009 3. All
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 of val
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Sales Tax Instructions, 2009 I am d
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In the aforesaid notification, -- S
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Sales Tax Instructions, 2009 /Quett
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Sales Tax Instructions, 2009 2. The
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Sales Tax Instructions, 2009 (oil r
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Sales Tax Instructions, 2009 10. Co
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Sales Tax Instructions, 2009 Audit)
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Sales Tax Instructions, 2009 (ii) I
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Sales Tax Instructions, 2009 ―SPE
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 8475.1
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Sales Tax Instructions, 2009 (c) Fo
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Sales Tax Instructions, 2009 C. NO.
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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 [Issue
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Sales Tax Instructions, 2009 basis.
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Sales Tax Instructions, 2009 10% in
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Sales Tax Instructions, 2009 COMMIT
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Sales Tax Instructions, 2009 Sales
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COMMITTEE NO. 3 Cases relating to T
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Sales Tax Instructions, 2009 4 Addi
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Sales Tax Instructions, 2009 local
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Sales Tax Instructions, 2009 Import
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Sales Tax Instructions, 2009 cotton
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Sales Tax Instructions, 2009 C.No.3
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Sales Tax Instructions, 2009 ―tax
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Sales Tax Instructions, 2009 SUBJEC
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