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Sales Tax Instructions

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

2. It is important that the preamble to appellate orders should correctly<br />

indicate the concerned authority to whom the petitioner can send the petition if aggrieved<br />

by the appellate order. This aspect may be kept in view while issuing appellate orders.<br />

[Issued by the C.B.R. Islamabad, under the signature of Mr.Muhammad Muzammail,<br />

Second Secretary, addressed to the Collector of Appeals (Appraisement)/ South Zone/ Western<br />

Zone, Karachi, the Collector of Appeals (Customs, CE & ST), Northern Zone, Lahore & the<br />

Collector of Appeals (Customs, CE & ST), Northern Zone, Rawalpindi.]<br />

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SALES TAX GENERAL ORDER NO.6/1995 DATED 1 ST JUNE, 1995<br />

SUBJECT:- CLARIFICATION REGARDING TIME OF SUPPLY.<br />

According to the definition of ―time of supply‖ given in sub-section (30) of<br />

section (2) of <strong>Sales</strong> <strong>Tax</strong> Act, 1990, the supply is deemed to take place at the earlier of the<br />

time of the delivery of goods or the time when any payment is received by supplier in<br />

respect of that supply. It means, sales tax is chargeable if the amount is received in<br />

advance. The concept is clear. However, problems arise when full payment is not<br />

received and only some percentage of the actual amount is received in advance.<br />

Similarly, in certain other situations, supplies are made in parts over a period of time.<br />

Thus, a supply can spread over a period of several months.<br />

2. It is clarified that sales tax for a tax period should be charged only on<br />

that portion of money which is received or only on that portion of supply which is made<br />

during that tax period and not on the whole of amount which is to be received in due<br />

course or on the whole of the supply which has yet to be completed.<br />

[Rescinded vide STGO No.3 of 2004 dated 12 th June, 2004]<br />

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

addressed to all the Collectors.]<br />

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C.No.2/2-STB/95 DATED 14 TH JUNE, 1995<br />

SUBJECT:- SALES TAX BUDGET INSTRUCTIONS 1995-1996.<br />

Salient features of the sales tax budgetary measures for 1995-96 are given<br />

below:-<br />

REVENUE MEASURES<br />

(1) Domestic:<br />

PART-A

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