Sales Tax Instructions

Sales Tax Instructions, 2009
Sales Tax General Order No.2/1991 DATED 12 TH MAY, 1991
SUBJECT:- CRUCIAL DATED FOR PAYMENT OF SALES TAX.
Question has arisen as to what would be the crucial date for payment of Sales
Tax in terms of section 6 of the Sales Tax (Amendment) Act, 1990.
2. The issue has been examined in the Board and it has been decided that
the date of' deposit of a valid cheque /pay-order in the treasury shall be deemed to actual
date on which the sales tax was paid.
[Rescinded vide STGO No.1/96]
[Issued by the CBR, Islamabad under the signature of Mr. Khalid Mahmood, Second
Secretory (GST-I).]
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C.No.4(11)/91-STB DATED 30 TH MAY, 1991
SUBJECT:- FEDERAL BUDGET 1991-92 – INSTRUCTIONS REGARDING
MATTERS RELATING TO SALES TAX.
I am directed to invite your attention to the sales tax budgetary measures for
1991-92, as contained in Finance Bill, 1991 and S.R.O. Nos. 505(I)/91, 606(I)/91,
507(I)/91 and 508(I)/91, dated the 30 th May, 1991.
2. These measures with the exception of the amendments in the Sales Tax
(Amendment) Act, 1990 have become effective and should be implemented. The
instructions which follow are meant to highlight some important aspects of the
Notifications mentioned in para 1 above. It is, however, requested that all the
Notifications and other documents may be perused thoroughly for proper
implementation.
3. Extention of sales tax to wholesale stage.
(a)
(b)
A VAT type sales tax system was introduced in the country with effect
from 11 th November, 1990. Its application was however, restricted to
the import-manufacturing stages. To broaden the tax coverage, the sales
tax net has been extended to the wholesale stage on 9 locally produced
items viz airconditioners, deepfreezers, TV sets, ceramic tiles, sanitary
ware, carpet synthetic (machine made), carpet woolen (machine made),
foam and foam products and paperboard. This budgetary measure has
been implemented through SRO 506(I)/91, dated 30th May, 1991.
The wholesalers/distributors engaged in the sale of the aforesaid goods
may be identified and registration application forms may be sent to them
for their registration under Chapter-III, of the Sales Tax (Amendment)