Sales Tax Instructions

Sales Tax Instructions, 2009
Tax Act, 1990. 1995 36(1).
31 Levy of excise duty at the
rate of 5% and reduction
of sales tax from 15% to
10% on specified items.
32 Sales Tax Budget
Instructions 1996-97.
33 Sales Tax Budget
Instructions 1997-98.
34 Clarification with regard
to section 34 of Sales Tax
Act, 1990 – Sales Tax
Circular No.7 of 1994.
35 Exemption of additional
tax and penalties under
SRO-481(I)/98 upto 30.5.
1998.
36 Sales Tax – Budget Day
Instructions for the
budget 1998-99.
37 Sales tax registration of
distributors vide Notifica
tion No. SRO538(I)/98,
dated 12 th June, 1998.
38 W.P. No. 153/98, filed by
M/s. Premier Paper Mills
(Pvt.) Ltd.
C. No.1(5)-CEB
/95, dated 22 nd
June, 1995
C. No. 1/43-STR/
96, dated 13 th
June, 1996.
C. No. 46-STB/
97, dated 13 th
June, 1997.
Sales Tax Circular
No.2/1997,
dt.22 nd
September,1997.
C. No. 1(33)STP
/93, dated 26 th
May, 1998.
C.No.1/10-STB/
98, dated 12 th
June, 1998.
C. No. 3(62) STP
/97 (Pt.I.), dated
29 th June, 1998
C. No. 1(185) S
(STJ)/98, dated
29 th August, 1998
39 Additional 1 % sales tax. C. No. 3(22) STP
/98.Pt.I, dated
23 rd November,
1998
40 Calculation of additional C.No.1(88)STP/9
tax payable under section 8.PT.I, dated 26 th
34 of the Sales Tax Act, Jan., 1999.
1990. [Changed to ‗simple
rate‘ (non-compound) in
Finance Ordinance, 2000]
41 Sales Tax: Instructions
for the Budget 1999-
C.No.1/10-STB/
99, dated 1 st July,
The fixed tax units (became
liable to excise duty @ 5 %
with ST 10% since 14.6.95)
may not maintain any
record or pay addl tax.
Instructions regarding
additional tax.
A uniform rate of 5% per
month as additional tax for
defaulters shall be charged.
Additional tax on imports
in case of willful default
only.
Amnesty of additional tax/
penalty if principal amount
is deposited.
Instructions
additional tax.
regarding
Manufacturer of cigarettes
to pay 1% further tax & add
itional tax in case dealer/wh
olesaler is not registered.
Benefit under section 13(3)
does not apply to additional
tax. Notifications under
section 13(2)(a) cannot be
applied retrospectively.
If defence procurement
Agencies are not liable to
income tax, they are also
not liable to 1%further tax.
Additional tax is payable on
cumulative amount.
Instructions
additional tax.
regarding
112
134
205
225
257
258
269
293
339
372
434