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Sales Tax Instructions

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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

26 <strong>Sales</strong> <strong>Tax</strong> Budget<br />

Instruction 2003-2004.<br />

27 Filing of appeals against<br />

waiver / remission of<br />

penalties.<br />

28 Budget <strong>Instructions</strong>-<br />

Salient Feature- <strong>Sales</strong><br />

<strong>Tax</strong> & Federal Excise –<br />

Budgetary Measures (FY<br />

2006-07)<br />

29 Amnesty under SRO<br />

463(I)/2007 dated 9 th<br />

june, 2007 and SRO<br />

512(I)/2007 dated 13 th<br />

June, 2007<br />

30 <strong>Sales</strong> <strong>Tax</strong> and Federal<br />

Excise<br />

budget<br />

instructions 2009-2010.<br />

Nov., 2002.<br />

C. No. 1/5-STB/<br />

2003, dated 7 th<br />

June, 2003.<br />

C. No. 1(5) STJ/<br />

2003 dated 26 th<br />

March, 2005<br />

ST& FE Budg<br />

etary Measures<br />

(FY 2006-07)<br />

dated 5th June,<br />

2006<br />

C. No. 4/2-STB<br />

/2007/82396-R<br />

dated 2 nd July,<br />

2007<br />

C. No. 1(2)STB/<br />

2009 dated 13 th<br />

June, 2009<br />

& 25% Addl. tax detected<br />

in audit & to send cases to<br />

CBR for waiver of Addl.<br />

tax & penalty.<br />

<strong>Instructions</strong> regading<br />

penalty.<br />

The penalty and additional<br />

tax can be levied where<br />

there is a willful default or<br />

malafide.<br />

Higher pitch of penalty is<br />

prescribed for repeated<br />

offence, to differentiate<br />

between an occasional and<br />

a habitual defaulter.<br />

Amnesty of default<br />

surcharge and penalty as<br />

per Board‘s letter dt<br />

30.06.07 shall not entitle<br />

any one to claim the refund<br />

<strong>Instructions</strong> regading<br />

penalty.<br />

906<br />

1205<br />

1371<br />

1518<br />

1837<br />

SECTION-34: Default Surcharge/Additional <strong>Tax</strong><br />

27 Levy of additional tax on<br />

cases falling under section<br />

11 and section 36 of<br />

the <strong>Sales</strong> <strong>Tax</strong> Act, 1990.<br />

[Superceded by <strong>Sales</strong> <strong>Tax</strong><br />

Circular No.4 of 1995<br />

dated 13.04.1995.]<br />

28 Clarification with regard<br />

to section 34 of <strong>Sales</strong> <strong>Tax</strong><br />

Act, 1990. [Amended vide<br />

<strong>Sales</strong> <strong>Tax</strong> Circular No.<br />

2/97 dated 22.09.1997]<br />

29 Problems of Pakistan<br />

Photo Finishers and<br />

Distributors Association<br />

30 Levy of Additional <strong>Tax</strong><br />

on cases falling under<br />

section 34 of the <strong>Sales</strong><br />

<strong>Sales</strong> <strong>Tax</strong> Circular<br />

No.4/1994,<br />

dt.14 th April,<br />

1994.<br />

<strong>Sales</strong> <strong>Tax</strong> Circular<br />

No. 7/1994,<br />

dated 9 th<br />

May,1994<br />

C. No.1(69) STC<br />

/94, dated 30 th<br />

May, 1994<br />

<strong>Sales</strong> <strong>Tax</strong> Circular<br />

No.4/ 1995,<br />

dt.13 th April,<br />

Levy of Additional tax on<br />

late payment of ST.<br />

Additional tax leviable at<br />

imports stage.<br />

Payments to be accepted by<br />

small taxpayers without<br />

additional tax.<br />

Additional tax to be<br />

recovered after issuance of<br />

SCN in case of section<br />

73<br />

74<br />

75<br />

104

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