Sales Tax Instructions

Sales Tax Instructions, 2009
(24) S. R. O. 918(I)/93, dated the 5th October, 1993;
(25) S. R. O. 920(I)/93, dated the 5th October, 1993;
(26) S. R. O. 908(I)/93, dated the 5th October, 1993;
(27) S. R. O. 20(I)/94, dated the 1st January, 1994; and
(28) S. R. O. 170(I)/94, dated the 1st March, 1994.
2. The difference in the provisionally paid tax as specified in the Notifications mentioned in
first paragraph will be adjusted against the tax fixed by Central Board of Revenue or against the
normal tax on actual sales, in case no fixed tax scheme is notified by the said Board by the 30th
August, 1994.
3. If the difference referred to in paragraph 2 is not paid by the 30th September, 1994, all
the provisions of Sales Tax Act, 1990 relating to non-payment of tax by due date shall apply.
4. The registered Association of the industries which manufactur the goods specified in the
Notifications referred in the first paragraph, may send their proposals about fixed tax liability of
their units to the Secretary (Sales Tax Coordination) by the 30th June, 1994.
5. No fixed tax proposal shall be considered a valid proposal unless it consists of:-
(i) documentary proof that the trade association sending the proposal is recognized
by Government of Pakistan;
(ii) the names and full address of persons who will pay tax on the rates to be fixed
by Central Board of Revenue;
(iv) the proposed rates of fixed tax either for each producer, manufacturer or for
different classes of producers, manufacturers;
(v) the parameters of the classes mentioned in clause (iii); and
(vi) the proposed amount of total tax that will be due in financial year 1994-95 from
all persons: if the proposal is accepted.
6. If a proposal, complete in all respect is not received by the 30th June, 1994, by the
Secretary (Sales Tax Coordination) the same shall not be considered for processing and fixation
of tax by Central Board of Revenue and the producers or manufacturers engaged in that industry
shall pay sales tax on ad valorem basis on their actual sales.
[Issued by the CBR., Islamabad, under the signature of Mr. Alvi Abdul Rahim, Member (Sales
Tax), vide File No.1(21)STB/94.]
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Notification No. S. R. O. 567(I)/94, dated 9 th June, 1994. -- In exercise of the power conferred by
sub-section (4) of section 3 of the Sales Tax Act, 1990, the Central Board of Revenue, with the
prior approval of the Federal Government, is pleased to direct that the producers, manufacturers
whose annual supplies during the period from 1 st June, 1993 to 30 th May, 1994, did not exceed five
hundred thousand rupees, may continue to pay sales tax on provisional basis at the rates specified
in the following Notifications, namely:-
(1) S. R. O. 641(I)/89, dated the 17 th June, 1989;
(2) S. R. O. 381(I)/90, dated the 24 th April, 1990;
(3) S. R. O. 782(I)/89, dated the 17 th August, 1991;
(4) S. R. O. 1118(I)/89, dated the 29 th October, 1981; and
(5) S. R. O. 1117(I)/93, dated the 17 th November, 1993.
2. The difference in the provisionally paid tax as specified in the Notifications mentioned in
first paragraph will be adjusted against the tax fixed by Central Board of Revenue or against the
normal tax on actual sales, in case no fixed tax scheme is notified by the said Board by the 30 th
August, 1994.
3. If the difference referred to in paragraph 2 is not paid by the 30 th September, 1994, all
the provisions of Sales Tax Act, 1990 relating to non-payment of tax by due date shall apply.