Sales Tax Instructions

Sales Tax Instructions, 2009
registered person, shall follow the procedure laid down for export in rule 13 and Chapter IX of
the Central Excise Rules, 1944.
10. Abatement of tax not allowed. --No abatement of sales tax shall be allowed in
respect of goods lost or damaged during the course of transit or while the same were in the
custody of the exporter.
11. Sales tax to become payable. -- If the fails to export the goods within the period
specified in rule 4, or where the whole or part of the goods are unauthorizedly consumed or
otherwise disposed of within Pakistan, or if any document is found to have been tampered with
sales tax duty on the quantity of the goods consumed or otherwise disposed off in the country shall
become payable and be paid forthwith on demand.
[Issued by the C. B. R., Islamabad, under the signature of Mr. Abdul Wadood Khan.
Chief (Sales Tax), vide Ex. Ord. Gaz. Of Pak., 1992, Pt. II. P. 31. File C No.1(20)91-S. T. B.]
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THE REMOVAL AND RECEIPT OF TAXABLE GOODS, WITHOUT PAYMENT OF SALES
TAX RULES, 1992
Notification No. S. R. O. 117(I)/92, dated 16th February, 1992. -- In exercise of the powers
conferred by section 50 of the Sales Tax Act, 1990, the Central Board of Revenue is pleased to
make the following rules, namely:-
1. Short the title, application and commencement. -- (1) These rules may be called the
Removal and Receipt of Taxable, without payment of Sales Tax, Rules, 1992.
(2) The shall apply to such taxable goods as are received or removed for further
processing and export.
(3) They shall come into force at once.
2. Supply of Goods Without Payment of Sales Tax. -- (1) A registered person may supply
goods to another registered person without payment of sales tax after executing a bond (Annex-I)
with such revolving bank guarantee or insurance guarantee from an insurance company approved
by the Collector in a assume equal to the amount of sales tax payable on such goods and on such
conditions as the Collector may impose.
(2) The registered person, shall, for every intended removal of such taxable goods
under sub-rule(1), submit to the local sales tax office an application in the form specified in
Annex-II.
(3) The duplicate copy of the application and original copy of the Transport permit
shall accompany the consignment while the triplicate copy of the application shall be retained by
the registered person.
3. Export of goods.-- The registered person who receives the taxable gods, may after further
processing or manufacture, export them out of Pakistan in accordance with the Removal of Zero
Rated (Under Bond) for Export Rules, 1992 or return such processed goods under similar bond
(Annex-I) to the same registered person from whom it was received, for export as per the
prescribed procedure.