Sales Tax Instructions

Sales Tax Instructions, 2009
collection and payment of
sales tax on vehicles.
40 Special procedure for
collection and payment of
sales tax on vehicles –
instruction regarding.
41 Special procedure for
collection and payment of
sales tax on vehiclesnotification
SRO 951(I)/
2005 dated 14-09-2005.
42 Special procedure for
collection and payment of
sales tax on vehicles.
43 Implementation of
procedure for recovery of
sales tax on vehicles.
44 NBP branches authorized
to receive monthly
returns.
45 Sales tax on sale of
second hand vehicles.
46 Special procedure for
collection and payment of
sales tax on vehicles.
47 Implementation of SRO
645(I)/2006 dated
21.6.2006 relating to
pesticides and active
ingredients thereof.
48 Collection of sales tax on
ships imported for
breaking
upto
27.06.2007.
L&P/2004 dated
14 th Sept,. 2005
vehicles made taxable. ST
to be deposited prior to
transfer of registration.
Special procedure for pay
ment of sales tax on motor
vehicles including three and
two wheelers--SRO 951(I)/
2005, dated 14.09.2005.
Board has issued STGO
No.04/2005 dated 29-09-
2005. Car dealers to bring
under sales tax registration
Sales Tax Genera
l Order No.04/05
C.No.3(12) ST-
L&P/2004 dated
29 th Sept., 2005
C. No. 3(12) ST&
FE/2004 (Pt-1)
dated 6 th October,
2005
net.
C. No. 3(12)ST- 5% collection charges can
L&P/04 (Pt-I) not be given to Sindh govt.
dated 18 th as collection of the sales tax
January 2006 not entrusted to them.
C. No. 3(12) ST- Excise & Taxation authorit-
L&P / 04 (Pt-I) ies to ensure that due pay
dated 18 th ment of ST has been made
January 2006 on old and used vehicles.
C. No. 3(56)STP List of 152 NBP branches,
/96 dated 15 th which are not on-line.
April, 2006
C. No. 3(72) ST-
L&P/97 (pt.2)
dated 26 th June,
2006
C. No. 3(12) ST-
L&P/04(pt) dated
5 th July, 2006
Sales Tax Circ
ular No. 04/2006,
C. No. 1/1-STB/
2006 dated 12th
July, 2006.
C. No. 3/13-STB
/98 dated 28 th
June, 2007
ST to be charged if sale
price of old vehicles is
higher than purchase price.
Royalty payments are
subject to FED.
ST on old/used vehicles and
production of proof before
registration authority has
been done away with.
Pesticides shall be required
to pay sales tax on fixed
value addition of 15%.
New procedure for ship
breaking. Ships filed GD be
fore 9.6.07 shall discharge
ST liabilities by 30.06.07
under old procedure
49 Steel sector survey. C. No. 3/12-STB
/98 dated 12 th Special Procedure for
Collection of ST from Steel
1287
1291
1310
1310
1340
1400
1403
1406
1517
1520