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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />
138 Revision of sales tax &<br />
federal excise return –<br />
procedure regarding.<br />
139 New sales tax cum-<br />
Federal Excise Return<br />
140 Filing of returns by CNG<br />
stations<br />
141 <strong>Sales</strong> tax return for<br />
withholding agents<br />
regarding.<br />
142 Change of portal from<br />
banxis to PRAL for e-fili<br />
ng of income tax monthly<br />
statements and sales tax<br />
returns– extension of date<br />
143 Waiver for submission of<br />
monthly invoice<br />
summary.<br />
144 Extension in due date for<br />
filing of sales tax and<br />
federal excise return by<br />
the registered tax payers.<br />
145 Extension in due date for<br />
electronic filing of <strong>Sales</strong><br />
<strong>Tax</strong>-cum-Federal Excise<br />
return for the tax period<br />
April 2008 by persons<br />
registered in LTU,<br />
Karachi.<br />
146 E-filing of monthly sales<br />
tax return.<br />
C. No. 3(13)ST-<br />
L&P/2003-Pt<br />
dated 1 st January,<br />
2008<br />
C. No.3(2)ST-<br />
L&P/2008 dated<br />
12 th March, 2008<br />
C. No. 3(5)ST-<br />
L&P/2007 dated<br />
10 th April, 2008<br />
C. No. 3(10) ST-<br />
L&P/2007 dated<br />
28 th April, 2008<br />
C. No. Jud-1(1)/<br />
07-08/TFD/227<br />
dated 8 th May,<br />
2008<br />
<strong>Sales</strong> <strong>Tax</strong> Circ<br />
ular No. 02/2008<br />
C.No.1/2-STB/<br />
2006 dated 10 th<br />
May, 2008<br />
<strong>Sales</strong> <strong>Tax</strong> Circu<br />
lar No. 04/2008<br />
C.No.3(7)ST-<br />
L&P/2008 dated<br />
12 th May, 2008<br />
<strong>Sales</strong> <strong>Tax</strong><br />
Circular No.03 of<br />
2008 C. No.<br />
3(13)ST-I&P/<br />
2003 (Pt) dated<br />
17 th May, 2008<br />
C.No.3(7)St-L&P<br />
/08 dated 27 th<br />
February, 2009<br />
Newly devised module<br />
shall allow online<br />
processing of requests for<br />
revision of returns.<br />
The taxpayers be asked to<br />
file the return manually as<br />
modules for electronic<br />
filing of federal excise<br />
returns have not been<br />
developed.<br />
CNG stations are required<br />
to file sales tax return<br />
quarterly.<br />
Module for e-filing of <strong>Sales</strong><br />
<strong>Tax</strong> Withholding return<br />
launched on FBR‘s e-<br />
portal.<br />
<strong>Sales</strong> <strong>Tax</strong> Returns and<br />
statements due to be e-filed<br />
on 15.05.2008 may now be<br />
e-filed up to 20.05.2008.<br />
Computer industry who<br />
was exempt from filing<br />
invoice summary<br />
statements shall now file<br />
statement.<br />
Extension in due date for<br />
filing of sales tax and<br />
federal excise return.<br />
Extension in due date for<br />
electronic filing of <strong>Sales</strong><br />
<strong>Tax</strong>-cum-Federal Excise<br />
return for the tax period<br />
April 2008 by persons<br />
registered in LTU, Karachi.<br />
Unadjusted input tax<br />
allowed to claim in any of<br />
6 succeeding tax periods in<br />
the return if paid @15%.<br />
1715<br />
1738<br />
1739<br />
1746<br />
1747<br />
1748<br />
1749<br />
1749<br />
1812
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 zed system (web portal). 129 Extention in due date for filing of sales tax-cum federal excise return for the tax p`eriod july, 2007. 130 Further extention in due date for filing of sales tax-cum-federal excise return for the tax period july, 2007. 131 Procedure for electronic filing of <strong>Sales</strong> <strong>Tax</strong> and Federal Excise return through CBR‘s computerized system (e.cbr.gov.pk) 132 E-filing of sales tax returns and statements on http://e.cbr.gov.pk. 133 Extension in due date for filing of <strong>Sales</strong> <strong>Tax</strong>-cum- Federal Excise Return for the tax period August, 2007. 134 Deposit of sales tax by withholding agents. 135 Feeding of sales tax return. 136 Filing of sales tax returns by retailers 137 Extension in due date for filing of <strong>Sales</strong> <strong>Tax</strong>-cum- Federal Excise return for the tax period September, 2007. <strong>Sales</strong> <strong>Tax</strong> Circul ar No. 2 of 2007 C.No.3(4)ST-L &P/2006 dt 13 th August, 2007 <strong>Sales</strong> <strong>Tax</strong> Circul ar No. 3 of 2007 C.No.3(4)ST-L &P/2006 dt 20 th August, 2007 <strong>Sales</strong> <strong>Tax</strong> Gener - al Order No. 04/2007 C.No. 3(3) STL&P/07- Pt dated 21 st August, 2007 C.No.3(3)St-L& P/2003(Pt) dated 1 st Sept., 2007 <strong>Sales</strong> <strong>Tax</strong> Circul ar No 04 of 2007 C.No3(13)ST-L &P/2003(Pt) 17 th Sept., 2007 C. No.3(10)ST- L&P/2007 dated 20 th Sept., 2007 C. No. 3(4)ST- L&P /2005 dated 8 th Oct, 2007 C. No. 3(5)/ST- L&P/2007 dated 9 th Oct, 2007 <strong>Sales</strong> <strong>Tax</strong> Circu lar No. 05/ 2007 C.No.3(13)ST- L&P/2003 (Pt) dt 12 th Oct, 2007 CBR‘ web portal. Date for filing of sales taxcum-federal excise return for the tax period of July, 2007 is extended upto 20 th August, 2007. The due date for filing of sales tax-cum-Federal excise return for the tax period July, 2007 is extended to 25 th August, 2007. Electronic filing of <strong>Sales</strong> <strong>Tax</strong> and Federal Excise return The corporate taxpayers to e-file the sales tax returns and statements for the month of July 2007. The due date for filing of S.<strong>Tax</strong>-cum-Federal excise return for the tax period July, 2007 is extended to 20 th September, 2007. Government depts, not registered, shall use their Free <strong>Tax</strong> Number for deposit of sales tax withheld on purchases made by them. A committee to be constitu ted in the Collectorate to monitor the timely feeding of sales tax returns. Retailers have been required to file sales tax returns on quarterly basis. The due date for filing of sales tax-cum-Federal excise return for the tax period July, 2007 is extended to 23.10.2007. 1531 1531 1532 1536 1687 1687 1688 1689 1690
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 138 Revision of sales tax & federal excise return – procedure regarding. 139 New sales tax cum- Federal Excise Return 140 Filing of returns by CNG stations 141 <strong>Sales</strong> tax return for withholding agents regarding. 142 Change of portal from banxis to PRAL for e-fili ng of income tax monthly statements and sales tax returns– extension of date 143 Waiver for submission of monthly invoice summary. 144 Extension in due date for filing of sales tax and federal excise return by the registered tax payers. 145 Extension in due date for electronic filing of <strong>Sales</strong> <strong>Tax</strong>-cum-Federal Excise return for the tax period April 2008 by persons registered in LTU, Karachi. 146 E-filing of monthly sales tax return. C. No. 3(13)ST- L&P/2003-Pt dated 1 st January, 2008 C. No.3(2)ST- L&P/2008 dated 12 th March, 2008 C. No. 3(5)ST- L&P/2007 dated 10 th April, 2008 C. No. 3(10) ST- L&P/2007 dated 28 th April, 2008 C. No. Jud-1(1)/ 07-08/TFD/227 dated 8 th May, 2008 <strong>Sales</strong> <strong>Tax</strong> Circ ular No. 02/2008 C.No.1/2-STB/ 2006 dated 10 th May, 2008 <strong>Sales</strong> <strong>Tax</strong> Circu lar No. 04/2008 C.No.3(7)ST- L&P/2008 dated 12 th May, 2008 <strong>Sales</strong> <strong>Tax</strong> Circular No.03 of 2008 C. No. 3(13)ST-I&P/ 2003 (Pt) dated 17 th May, 2008 C.No.3(7)St-L&P /08 dated 27 th February, 2009 Newly devised module shall allow online processing of requests for revision of returns. The taxpayers be asked to file the return manually as modules for electronic filing of federal excise returns have not been developed. CNG stations are required to file sales tax return quarterly. Module for e-filing of <strong>Sales</strong> <strong>Tax</strong> Withholding return launched on FBR‘s e- portal. <strong>Sales</strong> <strong>Tax</strong> Returns and statements due to be e-filed on 15.05.2008 may now be e-filed up to 20.05.2008. Computer industry who was exempt from filing invoice summary statements shall now file statement. Extension in due date for filing of sales tax and federal excise return. Extension in due date for electronic filing of <strong>Sales</strong> <strong>Tax</strong>-cum-Federal Excise return for the tax period April 2008 by persons registered in LTU, Karachi. Unadjusted input tax allowed to claim in any of 6 succeeding tax periods in the return if paid @15%. 1715 1738 1739 1746 1747 1748 1749 1749 1812
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Sales Tax Instructions, 2009 32 Min
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in plastic disposable containers. 3
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Sales Tax Instructions, 2009 price
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Sales Tax Instructions, 2009 Order
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due-date payments‘ of sales tax.
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Sales Tax Instructions, 2009 may be
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Sales Tax Instructions, 2009 C. NO.
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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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measures taken: Sales Tax Instructi
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Sales Tax Instructions, 2009 ******
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Sales Tax Instructions, 2009 (iii)
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Sales Tax Instructions, 2009 iii) i
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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 23.07.
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Sales Tax Instructions, 2009 are in
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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 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 (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 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 SUBJEC
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Sales Tax Instructions, 2009 Please
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In the aforesaid notification, -- S
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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. NO.
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Sales Tax Instructions, 2009 SUBJEC
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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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NAME ADDRESS REG. NO. OF THE TAXPAY
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Sales Tax Instructions, 2009 ******
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Sales Tax Instructions, 2009 11. Mu
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Sales Tax Instructions, 2009 C.No.3
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Sales Tax Instructions, 2009 ―tax
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Sales Tax Instructions, 2009 C. NO.
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SUBJECT:- Sales Tax Instructions, 2
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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 became
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Sales Tax Instructions, 2009 Check
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