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Sales Tax Instructions

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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

SALES TAX CIRCULAR NO.10/1994 DATED 27 TH OCTOBER, 1994<br />

SUBJECT:- VALUE OF IMPORTED GOODS FOR THE PURPOSES OF<br />

LEVY OF SALES TAX.<br />

A question has arisen regarding value for the purpose of sales tax in respect of<br />

imported goods where concessionary rate of Customs duty is applicable. There were two<br />

views on the subject. One view was that sales tax should be levied on value of imported<br />

goods plus customs duty actually paid on the basis of concessionary rate of duty. The<br />

other view was that the value of supply means the value plus duty leviable under the<br />

statute irrespective of the duty actually paid/payable under the concessionary<br />

notification.<br />

2. The matter has been examined in consultation with Justice Division.<br />

After perusing the relevant provisions of the <strong>Sales</strong> <strong>Tax</strong> Act, 1990, including clause (d) of<br />

sub-section (31) of section 2 of the Act, it is ruled that the value of supply would mean<br />

the value determined under section 25 or 25-B of the Customs Act, 1969, plus the<br />

Customs duty actually paid.<br />

[Issued by the CBR, Islamabad under the signature of Mr. Akhtar Ali, Secretary (STP)<br />

addressed to all the Collectors.]<br />

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C. NO.1(9)GST/COMP/93 DATED 23 RD NOVEMBER, 1994<br />

SUBJECT:- CORRESPONDENCE WITH THE BOARD<br />

I am directed to refer to subject noted above and to say that it has been decided<br />

that henceforth whenever correspondence is made with the Board in connection with a<br />

registered person, the registration number of said registered person shall invariably be<br />

mentioned alongwith his postal address.<br />

2. This is essential to correlate different facts regarding revenue etc. with<br />

the Computer Section of the Board. Please ensure strict compliance.<br />

[Issued by the CBR., Islamabad, under the signature of Mr. Javed Iqbal, Chief (<strong>Sales</strong><br />

<strong>Tax</strong>), addressed to the Collector of Customs, (Appraisement) / (Preventive) / (Exports), Customs<br />

House, Karachi; the Collector of Customs, Central Excise and <strong>Sales</strong> <strong>Tax</strong>,Rawalpindi/Peshawar/<br />

Faisalabad/ Gujranwala/Multan/ Hyderabad /Quetta; the Collector of Central Excise and <strong>Sales</strong><br />

<strong>Tax</strong>, Lahore / Karachi; and the President, Chamber of Commerce and Industry, Rawalpindi/<br />

Peshawar/ Lahore/Quetta/Karachi.]<br />

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