06.03.2018 Views

Sales Tax Instructions

Create successful ePaper yourself

Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.

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

weeding out of records. May, 2006 weeding out of records.<br />

47 Rapid mail disposal C. No. 3(1)ST- Rapid Mail Disposal Cou<br />

counter.<br />

L&P/2006 dated<br />

11 th April, 2007<br />

nter has been established at<br />

CBR, to forward the mails<br />

48 Use of single taxpayer<br />

identifier<br />

49 Correspondence of the<br />

LTUS/ RTOS with the<br />

inland revenue wing of<br />

FBR.<br />

50 Minutes of meeting of the<br />

committee constituted by<br />

inland revenue wing for<br />

internal review of GST,<br />

federal excise, income tax<br />

laws and SRO‘s.- for<br />

reforms to be included in<br />

the budget 2009-10<br />

C. No. 3(2)STP/<br />

99(Pt) dated ----<br />

January, 2008)<br />

C. No. 3(9)ST-<br />

L&P/2009 dated<br />

25 th February,<br />

2009<br />

C. No. 3(1)ST-<br />

L&P/2009 dated<br />

26 th February,<br />

2009<br />

to Collectorates via email.<br />

From 1 st March 2008, all<br />

taxpayers shall be identified<br />

with respect to a Single<br />

<strong>Tax</strong>payer Identifier.<br />

All correspondence with<br />

the FBR shall be routed<br />

through the Director<br />

Generals of LTUs / RTOs.<br />

A Committee is constituted<br />

by the Inland Revenue<br />

Wing for initial review of<br />

<strong>Sales</strong> <strong>Tax</strong>, Federal Excise<br />

and Income <strong>Tax</strong> laws and<br />

SROs for reforms to be<br />

included in the Budget<br />

2009-10.<br />

1499<br />

1722<br />

1809<br />

1810<br />

SECTION-73: Certain Transactions not Admissible (payment through<br />

banking channel)<br />

49 Clarification regarding<br />

date of submission of<br />

sales tax return along<br />

with cheque.<br />

50 Ordinance No. XXII of<br />

1999.<br />

51 Immediate measures of<br />

reform of tax system.<br />

52 Documentation of econ<br />

omy – addition of section<br />

73 in the <strong>Sales</strong> <strong>Tax</strong> Act,<br />

1990, through the <strong>Tax</strong><br />

Laws (Amendment) Ordi<br />

nance, 1999. [Rescinded<br />

vide STGO No.3 of 2004<br />

dated 12 th June, 2004]<br />

53 Application of provisions<br />

of section 73 of the <strong>Sales</strong><br />

C. No. 3(48)<br />

STP/98, dated<br />

23 rd December,<br />

1998<br />

F. No. 2(1)/99-<br />

Pub. dated 17 th<br />

Dec., 1999.<br />

U.O. No.1/16-ST<br />

B/99, dated 22 nd<br />

December, 1999<br />

<strong>Sales</strong> <strong>Tax</strong> General<br />

Order No.<br />

13/1999, dated<br />

28 th Dec., 1999.<br />

The date of payment, throu<br />

gh cash/cheque shall be trea<br />

ted as date on which pay<br />

ment is received by bank.<br />

Amendments in definition<br />

of arrears, defaulters, com<br />

mon tax identifier & sec 73.<br />

Cabinet decision regarding<br />

reforms of tax system.<br />

Transaction exceeding Rs.<br />

50, 000/- through banking<br />

channel.<br />

C. No. 3(36)STP/ Application of provisions<br />

99, dated 22 nd of sec-tion 73 to be with<br />

357<br />

512<br />

522<br />

525<br />

529

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!