Sales Tax Instructions

Sales Tax Instructions, 2009
********
SALES TAX GENERAL ORDER NO. 1 OF 1992
C.No.4(21)/92-STB DATED 29 TH JULY, 1992
SUBJECT:
EXEMPTION OF SALES TAX FOR PURCHASE OF GOODS
FOR DUTY FREE SHOP AT JINNAH TERMINAL COMPLEX
QUAID-E-AZAM INTERNATIONAL AIRPORT, KARACHI
The Central Board of Revenue is pleased to lay down the following procedure to
give effect to the exemption from sales tax on supplies made of the locally manufactured
goods to Messrs Aer Rianta International Pakistan (Pvt.) Limited, Karachi for sale at the
Duty Free Shops Jinnah Terminal Complex, Quaid-e-Azam International Airport Karachi
(hereinafter called Duty Free Shops).
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
(viii)
(ix)
(x)
The goods shall be purchased by M/s Aer Rianta International Pakistan
(Pvt.) Limited, Karachi in foreign currency.
These supplies shall be deemed to have been exported out of Pakistan in
terms of Section 4 of the Sales Tax Act, 1990.
A registered person intending to remove goods for supply to Duty Free
Shops without payment of sales tax from the manufacturing premises shall
execute a Bond (Annex-I) with such bank guarantee or insurance guarantee
in a sum equal at least to the amount of tax chargeable on such goods.
On acceptance of the Bond, the registered person, shall, for every intended
removal of goods, prepare an application in duplicate (Annex-II).
On receipt of application from the registered person the Superintendent of
Sales Tax will depute an officer of sales tax to supervise the removal of
goods meant for delivery to Duty Free Shops.
Before the goods are removed from the manufacturing premises, the
registered person shall prepare tax invoice and transport permit and shall
enter the particulars of the goods in the relevant record.
The officer of Sales Tax shall verify the particulars entered in the
application for removal, tax invoice and transport permit and if the same
tally with the goods, he shall endorse the application, tax invoice and allow
the removal of goods to Duty Free shops.
On arrival at the Duty Free Shops, the goods shall be presented with the
original copy of tax invoice to the officer of Customs incharge of the Duty
Free Shops.
The consignment shall be examined and if it corresponds to the description
given in the tax invoice, the officer of Customs incharge of the Duty Free
Shops shall certify on the original copy of tax invoice that goods have been
duly received.
Certified copy of original tax invoice shall be sent to the registered person
from whose premises the goods were removed.