Sales Tax Instructions

Sales Tax Instructions, 2009
(2) The Officer of Sales Tax shall verify the particulars entered in the application,
tax invoice and transport permit and if the same tally with the goods meant for export, he shall
endorse the application and tax invoice and allow the removal of the goods for export.
(3) The original copy of the tax invoice shall be delivered to the exporter.
4. Export of goods.-- (1) The exporter receiving such goods from the registered person shall
export them out of Pakistan within the period specified in section 4 of the Sales Tax Act, 1990 to
such extended period as the Collector may allow.
(2) On arrival at the part of export, the goods shall be presented together with the
original copy of tax invoice to the Superintendent or the Principal Appraiser (Exports).
(3) The consignments shall be carefully examined and if it correspondents to the
description given in the tax invoice, the Superintend or the Principal Appraiser (Exports) as the
case may be, shall allow export and certify on the original copy of tax invoice that the goods have
been duly exported.
5. Documents to be furnished. -- (1) The exporter shall, within a fortnight of the
export of goods, furnish attested copy of the bill of export and original copy of the tax invoice duly
endorsed by the appropriate officer of customs at the customs station of export to the
Superintendent of Sales Tax in whose jurisdiction the registered person is located.
(2) The endorsement of the customs staff on tax invoice will specify the following
particulars namely:-
Name of the vessel or conveyance;
Export General Manifest number and date;
Bill of export number and date;
Mate receipt number and date; and
Destination
(3) The exporter shall send and attested copy of bill of export and a copy of the tax
invoice to the registered person from whose premises the goods were removed.
6. Release of bank or insurance guarantee. -- On receipt of the documents
specified in rule 5 and after satisfaction that the goods have been exported, the Superintendent of
Sales Tax shall send a report to the Collector or the authorized officer for cancellation or release
of the guarantee furnished under the proviso to sub-rule (1) of rule 2.
7. Exporter not entitles to refund of input tax. -- An exporter availing the facility of
these rules shall not be entitled to any refund of input tax under the Sales Tax Act, 1990.
8. Consumption of goods. -- The collector may, on an application made to him in
writing before the expiry of the period allowed for export under rule 4, permit the goods to be
consumed within Pakistan on payment of sales tax chargeable thereon.
9. Procedure of rules 13, etc. of the Central Excise Rules, 1944, to be followed. --
In case of goods chargeable both to Central Excise duty and sales tax, the exporter, other than the