Sales Tax Instructions

Sales Tax Instructions, 2009
No.6 Of 2003. [Rescinded
vide STGO No.3 of 2004
dated 12 th June, 2004]
2 Sales tax issues pointed
out by the Income Tax
Bar Association during
the seminar on
05.01.2004.
3 Request for deletion of
our company in name
M/S. A. R. Corporation
Reg. # 11-02-9999-641-
28
4 Consolidation of sales tax
general orders.
ral Order No.6 of
2003, dated 20 th
Dec., 2003
C. No. 3(8)St-
L&P/04, dated
10th January,
2004
C.No. 5(147) ST
/Int.Audit/2002
Vol. VII dated
19 th January,
2004
Sales Tax Gene
ral Order No.3 of
2004 dated 12 th
June, 2004
and suspension of sales tax
registration/enrolment of
suspected persons under
section 21(4).
Issues related to deregistration
refund, STARR
and blacklisting.
If wholesaler shows a value
addition of 2.2%, are
submitting returns, audit
conducted; remove its name
from the list of black listed.
Consolidation of various
General Orders.
970
985
1067
SECTION-22: Records/Retention of Record
15 Sales Tax Budget
Instructions 1996-97.
16 C.B.R.‘s Leaflet No. 602/
1/96, June, 1996 Keeping
Records and Accounts.
17 Maintenance of records
and registers under the
Sales Tax Act, 1990--sim
plification thereof. [See
letter C. No. 3(26)/98-STP
dt15 th October, 1998]
18 Maintenance of record
and registers under Sales
Tax Act, 1990.
19 Daewoo Pakistan Express
Bus Service Ltdmaintenance
of record u/s
22 and filing of sales tax
return u/s 26 of the Sales
Tax Act, 1990 –
clarification regarding.
C. No. 1/43-STR/
96, dated 13 th
June, 1996.
C. No. 3(26)/98-
STP, dated 31 st
August, 1998
C. No. 3(26) STP
/98, Dated 15 th
October, 1998
C. No. 3(84)STP
/97, dated 28 th
January, 1999
Records to be kept at
registered office-section 22
amended. Turnover taxpay
ers and intermediaries to
retain record for five years.
C.B.R.‘s Leaflet on
Keeping Records and
Accounts.
―Purchase Register‖ and the
―Sale Register‖ not pres
cribed/approved by CBR
available in bazar.
No ―purchase register‖ or
―sales register‖ has been
prescribed by the CBR.
Commercial importers to
keep records of goods imp
orted by them, even if no
sales /supplies are made to
other commercial persons
and all the imported items
are consumed/used by the
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