Sales Tax Instructions

Sales Tax Instructions, 2009
43 Fake sales tax invoices
issued by M/s. Danyal
International, Gujranwa
la, Sales Tax Registration
No.09-02-4205-009-19
44 Sales Tax and Federal
Excise
budget
instructions 2009-2010.
2006 dated 25 th
November, 2006
C. No.4(16) STM
/2006 dated 6 th
March, 2007
C. No. 1(2)STB/
2009 dated 13 th
June, 2009
site units) and computer
industry.
Danyal International is
involved in fake sales tax
invoices and criminal
proceedings against them
have been initiated.
Instructions related to
exemptions / concessions,
levy, services, sec 11, 23,
24, 33, 36, 45, 45A, 45B,
47A.
1490
1837
SECTION-24: Retention of Record
1 Sales Tax Budget
Instructions 1996-97.
2 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.
3 Sales Tax and Federal
Excise Budget Instructions
2007-08.
4 Sales Tax and Federal
Excise budget
instructions 2009-2010.
C. No. 1/43-STR/
96, dated 13th
June, 1996.
C. No. 3(84)STP
/97, dated 28 th
January, 1999
C. No. 4/2-STB
/2006 dated 9 th
June, 2007
C. No. 1(2)STB/
2009 dated 13 th
June, 2009
Records to be kept at
registered office-section 22
amended. Turnover taxpay
ers and intermediaries to
retain record for five years.
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
importers themselves.
Instructions regading
retention of record for five
years.
Instructions related to
secton 24.
134
375
1509
1837
SECTION-25: AUDIT
(For entries relating to Directorate of Revenue Receipt Audit see DRRA in
Alphabetical Index and for entries relating to Directorate General of Internal Audit &
Inspection see Section 30B)
1 The changed role of
Audit & Inspection and
Intelligence & Investig
ation in sales tax matters.
C. No. 2-Chief
(STR)/96, dated
7 th May, 1996.
Powers of D. G. (Int. &
Inv.) and D.G (Audit &
Insp.) in ST matters.
130