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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />
SECTION-25A: Samples<br />
5 <strong>Sales</strong> tax on samples<br />
having no commercial<br />
value.<br />
6 Exemption of sales tax on<br />
free sampling.<br />
7 Typical matters regarding<br />
sales tax.<br />
8 <strong>Sales</strong> <strong>Tax</strong>: <strong>Instructions</strong><br />
for the Budget 1999-<br />
2000.<br />
C. No.3(62) STP<br />
/95, dated 19 th<br />
March, 1998<br />
C. No. 3(62) STP<br />
/97-PT.IV, dt 18 th<br />
December, 1998<br />
C. No. 3(1) STP/<br />
98.PT, dated 8 th<br />
Jan., 1999.<br />
C. No. 1/10-STB/<br />
99, dated 1 st July,<br />
1999.<br />
Samples of no commercial<br />
value exempt from sales tax<br />
so registration not required.<br />
Free samples or on<br />
discounted price are<br />
taxable.<br />
Discounted/free samples<br />
not exempt.<br />
<strong>Instructions</strong> related to<br />
Withdrawing samples.<br />
246<br />
356<br />
370<br />
434<br />
SECTION-26: Return<br />
74 Pilot project. C. No. Nil, dated<br />
23 rd April, 1996<br />
75 <strong>Sales</strong> <strong>Tax</strong> Budget<br />
<strong>Instructions</strong> 1996-97.<br />
76 C.B.R.‘s Leaflet No.<br />
603/1/96, June, 1996<br />
Filling in your Returncum-Challan<br />
form.<br />
77 Revised sales tax returncum-challans<br />
notified<br />
vide SRO. 508(I)/97,<br />
dated 8 th July, 1997.<br />
78 <strong>Sales</strong> <strong>Tax</strong> – Budget Day<br />
<strong>Instructions</strong> for the<br />
budget 1998-99.<br />
79 Non-acceptance of month<br />
ly returns filed late by the<br />
designed branches of Nat<br />
ional Bank of Pakistan.<br />
80 Amendment of sales tax<br />
return – clarification<br />
regarding. [Provision add<br />
ed in the budget 2003-2004]<br />
81 <strong>Sales</strong> <strong>Tax</strong>: <strong>Instructions</strong><br />
for the Budget 1999-<br />
2000.<br />
C. No. 1/43-STR/<br />
96, dated 13 th<br />
June, 1996.<br />
C. No. 2(22)STP<br />
/97, dated 1 st<br />
July, 1997<br />
C. No. 1/10-STB/<br />
98, dated 12 th<br />
June, 1998.<br />
C. No. 3(56) STP<br />
/96, dated 12 th<br />
September, 1998<br />
C. No. 3(84)STP/<br />
97, dated 19 th<br />
Nov., 1998.<br />
C. No. 1/10-STB/<br />
99, dated 1 st July,<br />
1999.<br />
Submission of tax returns in<br />
the designated bank bran<br />
ches under new procedure.<br />
<strong>Instructions</strong> related to tax<br />
return.<br />
C.B.R.‘s Leaflet on Filling<br />
in your Return-cum-<br />
Challan form<br />
Return filed in old format<br />
for the tax period ending<br />
30.6.97 may be accepted<br />
without any penal action.<br />
<strong>Instructions</strong> related to tax<br />
return.<br />
NBP should accept and<br />
forward the monthly returns<br />
after the expiry of due date<br />
to respective Collectorates.<br />
Revised or amended<br />
monthly return not allowed.<br />
<strong>Instructions</strong> related to tax<br />
return.<br />
125<br />
134<br />
161<br />
209<br />
258<br />
313<br />
338<br />
434
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 SECTION-25A: Samples 5 <strong>Sales</strong> tax on samples having no commercial value. 6 Exemption of sales tax on free sampling. 7 Typical matters regarding sales tax. 8 <strong>Sales</strong> <strong>Tax</strong>: <strong>Instructions</strong> for the Budget 1999- 2000. C. No.3(62) STP /95, dated 19 th March, 1998 C. No. 3(62) STP /97-PT.IV, dt 18 th December, 1998 C. No. 3(1) STP/ 98.PT, dated 8 th Jan., 1999. C. No. 1/10-STB/ 99, dated 1 st July, 1999. Samples of no commercial value exempt from sales tax so registration not required. Free samples or on discounted price are taxable. Discounted/free samples not exempt. <strong>Instructions</strong> related to Withdrawing samples. 246 356 370 434 SECTION-26: Return 74 Pilot project. C. No. Nil, dated 23 rd April, 1996 75 <strong>Sales</strong> <strong>Tax</strong> Budget <strong>Instructions</strong> 1996-97. 76 C.B.R.‘s Leaflet No. 603/1/96, June, 1996 Filling in your Returncum-Challan form. 77 Revised sales tax returncum-challans notified vide SRO. 508(I)/97, dated 8 th July, 1997. 78 <strong>Sales</strong> <strong>Tax</strong> – Budget Day <strong>Instructions</strong> for the budget 1998-99. 79 Non-acceptance of month ly returns filed late by the designed branches of Nat ional Bank of Pakistan. 80 Amendment of sales tax return – clarification regarding. [Provision add ed in the budget 2003-2004] 81 <strong>Sales</strong> <strong>Tax</strong>: <strong>Instructions</strong> for the Budget 1999- 2000. C. No. 1/43-STR/ 96, dated 13 th June, 1996. C. No. 2(22)STP /97, dated 1 st July, 1997 C. No. 1/10-STB/ 98, dated 12 th June, 1998. C. No. 3(56) STP /96, dated 12 th September, 1998 C. No. 3(84)STP/ 97, dated 19 th Nov., 1998. C. No. 1/10-STB/ 99, dated 1 st July, 1999. Submission of tax returns in the designated bank bran ches under new procedure. <strong>Instructions</strong> related to tax return. C.B.R.‘s Leaflet on Filling in your Return-cum- Challan form Return filed in old format for the tax period ending 30.6.97 may be accepted without any penal action. <strong>Instructions</strong> related to tax return. NBP should accept and forward the monthly returns after the expiry of due date to respective Collectorates. Revised or amended monthly return not allowed. <strong>Instructions</strong> related to tax return. 125 134 161 209 258 313 338 434
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 82 Reports regarding nonacceptance of monthly returns filed late by the designated branches of National Bank of Pakistan. . [Rescinded vide STGO No.3 of 2004 dated 12 th June, 2004] 83 <strong>Sales</strong> <strong>Tax</strong> Budget <strong>Instructions</strong> 2000-2001. <strong>Sales</strong> <strong>Tax</strong> General Order No.7/ 1999, dated 29 th July, 1999. C. No. 1/20-STB/ 2000, dated 9 th June, 2000. NBP not to refuse late submission of monthly returns. <strong>Instructions</strong> related to tax return. 446 573 84 Clarification with regard to section 10 of General Clauses Act and General Order 7/69, dated 14.04.1969. 85 Clarification on filing of revised returns. C. No. 1(33) STP /93, dated 17 th July, 2000 C. No. 2(1) STP / 99(Pt-II), dated 7 th Sept., 2000. If due date falls on a public holiday then date of filing of return shall automa tically get extended to the next working day. Revised return- whether allowed under the law. 585 604 [ New provision added in Budget 2003-2004.] 86 Monthly sales tax return sugar mills in sindh zone. 87 Clarification regarding filing of separate monthly returns in terms of sub-se ction (2) of section 26 of the <strong>Sales</strong> <strong>Tax</strong> Act, 1990. 88 Clarification regarding filing of sales tax return. 89 Clarification regarding filing of sales tax return. 90 Extension in date of filing of sales tax return 91 Extension of date for filing sales tax returns. C. No. 3(1) STP /Misc/2000 dated 14 th December, 2000 C.No.3(9)ST-L & P/2001, dated 13 th July, 2001. C. No. 3(9) ST- L& P/2001, dated 16 th July, 2001. C. No. 3(9) St- L&P/96, dated 18 th July, 2001 C. No. 3(9) St- L&P/2001, dated 19 th July, 2001 C. No. 3(56) STP /96 Vol-II, dated 15 th Oct., 2001 There is no justification for delay in filing returns on account of any dispute or negotiations between sugar mills and growers. Separate monthly return for a month in case of change of rate of duty- how to adjust input tax. 634 730 Separate monthly return. 731 Date for filing of return has been extended to 25.07.2001. Extension in date of filing of sales tax return Due to strike on 15.10.2001 period for filing return of September, 2001 is 733 738 766
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in plastic disposable containers. 3
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Sales Tax Instructions, 2009 machin
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Sales Tax Instructions, 2009 price
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Sales Tax Instructions, 2009 21 Sal
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Sales Tax Instructions, 2009 for Pa
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Sales Tax Instructions, 2009 SECTIO
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Sales Tax Instructions, 2009 SECTIO
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Sales Tax Instructions, 2009 used.
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due-date payments‘ of sales tax.
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Sales Tax Instructions, 2009 2. The
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Sales Tax Instructions, 2009 with t
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Sales Tax Instructions, 2009 dated
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Sales Tax Instructions, 2009 sales
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Sales Tax Instructions, 2009 C. NO.
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Yours faithfully For Meezan Enterpr
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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 For th
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(c) (d) (e) (f) Sales Tax Instructi
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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 [Issue
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Sales Tax Instructions, 2009 23.07.
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Sales Tax Instructions, 2009 are in
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Sales Tax Instructions, 2009 respec
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(xvi) Sales Tax Instructions, 2009
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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 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 10. Co
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Sales Tax Instructions, 2009 Audit)
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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 (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 Import
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Sales Tax Instructions, 2009 cotton
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Sales Tax Instructions, 2009 of the
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Sales Tax Instructions, 2009 C. NO.
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