Sales Tax Instructions

Sales Tax Instructions, 2009
4. The registered Association of the industries that manufacture the goods specified in the
Notification referred to in the first paragraph, may send their proposals about fixed tax liability of
their units to the Secretary (Sales Tax Coordination) by the 30 th 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;
(iii) the proposed rates of fixed tax either for each producer, manufacturer or for
different classes of producers, manufacturers;
(iv)
(v)
the parameters of the classes mentioned in clause (iii); and
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 30 th 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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C.No.1/21-STB/94 DATED 9 TH JUNE, 1994
SUBJECT:- FEDERAL BUDGET 1994-95 – INSTRUCTIONS REGARDING
MATTERS RELATING TO SALES TAX.
I am directed to invite your attention to the sales tax budgetary measures for
1994-95 as contained in Finance Bill, 1994 and SROs as per Annex-A.
2. These measures with the exception of the amendments in the Sales Tax
Act, 1990 and notifications pertaining to fixed tax schemes, have immediate effect and
should be implemented forthwith. The new notifications pertaining to fixed tax schemes
will take effect from 1st July, 1994. The instructions which follow are meant to highlight
some important changes which have been introduced to broaden the tax base and curtail
exemptions at the import and manufacturing stages. It is requested that all these
Notifications and other budgetary documents may thoroughly be perused and the
concerned field formations may be briefed on the subject to ensure implementation of
these measures.
3. WITHDRAWAL OF SALES TAX EXEMPTIONS.- With a view to
broadening the tax base, sales tax exemption has been withdrawn from 167 locally
produced items and 105 items at the import stage. The relevant notifications are enclosed.
4. CONTINUATION OF CAPACITY/FIXED TAX SCHEMES FOR
SMALL UNITS.-
(a) All the capacity/fixed and specific tax schemes have been rescinded w.e.f
Ist July, 1994 vide SRO 563(I)/94, SRO 564(I)/ 94 and SRO 565(I)/94 dated 9 th