Sales Tax Instructions

Sales Tax Instructions, 2009
2000. 1999.
42 Clarification as to the
computation of additional
tax u/s 34 of the Sales
Tax Act, 1990.
43 Sales Tax Budget
Instructions 2000-2001.
C. No. 1(33)/STP
/93. Pt.1, dated
2 nd Oct., 1999.
C. No.1/20-STB/
2000, dated 9 th
June, 2000.
Part of month to be taken as
full month for additional
tax calculation.
Instructions
additional tax.
regarding
474
573
44 Non-compounding of
additional tax under
section 34 – clarification
regarding.
45 Sales Tax Budget
Instructions 2001-2002.
46 Recovery of audit
detections.
47 Sales Tax Budget
Instruction 2003-2004.
48 Board‘s letter date 06-11-
2002.
49 Honourable Supreme
Court of Pakistan
judgment regarding
additional tax on
advances – case of M/s.
50 Filing of appeals against
waiver / remission of
penalties.
51 Sales Tax and Central
Excise Budget
Instructions 2005-06.
C. No. 1(33)STP/
93, dated 26 th
February, 2001.
C.No.3(9)ST-L &
P/2001, dated
18 th June, 2001.
C. No. 2(1) M
(Audit)/02,
dated 6 th Nov
ember, 2002
C. No. 1/5-STB/
2003, dated 7 th
June, 2003.
C.No.1(18)STAP
/2003 (Pt) dated
20 th January,
2004
C. No. 1(219) STJ
/1999 dated 12 th
November, 2004
C. No. 1(5) STJ/
2003 dated 26 th
March, 2005
C. No. 1/33-STB
/2005 dated 6 th
June, 2005
Additional tax to be
calculated on simple rate
(not compound).
Instructions
additional tax.
regarding
Collectorates to pursue R.P.
to deposit principal amount
& 25% Addl. tax detected
in audit & to send cases to
CBR for waiver of Addl.
tax & penalty.
Instructions regarding
additional tax.
Delay payment of taxes and
option to pay principal
amount plus 25% additional
tax means additional tax @
3% per annum.
Payment of sales tax was
due with in the tax period
from the date of receipt of
the amount of consideration
in advance and not from the
date of delivery of goods.
The penalty and additional
tax can be levied where
there is a willful default or
malafide.
Section 34 substituted with
the new concept of ‗Default
Surcharge' in lieu of
additional tax.
664
709
865
906
984
1164
1205
1223
52 Amnesty under SRO C. No. 4/2-STB Amnesty of default 1518