Sales Tax Instructions

Sales Tax Instructions, 2009
111 Implementation of SRO
1004(I)/2005 dated 23.09.
2005 regarding collection
of federal excise duty
from telecommunication
companies.
112 Adjustment of input tax
by payphone/ cellular
phone/calling card
companies and WLL
service providers on
account of PTCL bills.
113 Electronic filing of Sales
Tax / Federal Excise
return.
C. No. 1(17)CEB
/96. dated 1 st
October, 2005
Sales Tax Circu
lar No. 03/2005
C.No. 4(80)STB
/98 dated 14 th
October, 2005
C.No.3(4)ST-L&
P/2005 dated 29 th
November, 2005
All prepaid telecom servic
es to pay duty by 21 st day of
the following month and all
postpaid telecom to pay
duty by 21 st day of the
following second month.
For the purpose of input tax
adjustment, utility bills are
adjustable during the month
in which the bills are paid.
Procedure for electronic
filing of Sales Tax / Federal
Excise return.
1290
1293
1297
114 Condonation of fine/pena
lty and default surcharge
for late filing of returns
under SRO 1184(I)/2005
and 1185(I)/2005 dated
01-12-2005. [Amended
vide C. No. 3(4)ST-L&P/
2005 dated 19.1. 2006]
115 Condonation of fine /
penalty and default
surcharge for late filing
of returns under SRO
1184(I)/2005 and 1185(I)
/2005 dated 01-12-2005
116 Extension in date for
filing of monthly federal
excise return.
117 Payment of federal excise
duty on vegetable ghee /
cooking oil produced
from locally procured
edible oils.
118 Sales Tax and Federal
Excise
budget
instructions 2006-07.
Sales Tax Circ
ular No. 04/2005
C. No.3(4) ST-
L&P/2005 dated
17 th December,
2005
Sales Tax Circu
lar No. 01/2006,
C. No. 3(4)ST-
L&P/2005 dated
19th January,
2006
C. No. 1(3) CEB
/04 (Pt) dated 11 th
March 2006
C. No. 1(3) CEB
/04 dated 13 th
March 2006
C. No.1/1-STB
/2006 dated 5 th
June, 2006
Condonation of fine/
penalty and default
surcharge for late filing of
returns electronically upon
receipt of NIFT
certification or may file
their returns manually by
15 th December, 2005.
Condonation of fine/penal
ty/default surcharge for late
filing of returns electroni
cally upon receipt of NIFT
certification or may file retu
rns manually by 31.01.06.
The Board allows filing of
FE return by manufacturers
of edible/cooking oil for the
month of January 2006, as
due on 15-02-2006, by the
15 th March 2006.
Manufacturers of cooking
oil/vegetable ghee shall file
a separate monthly return in
VAT mode regarding fini
shed product manufactured
from local edible oils.
e-filing ofnreturnsfor all.
To prescribe a time limit of
ninety days for filing of
1302
1312
1321
1321
1362