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Sales Tax Instructions

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value and give reference of the<br />

Bill of Entry.<br />

(6) As no sales tax is payable by us<br />

on our sales are we required to<br />

submit the monthly return and<br />

maintain any sales tax record<br />

other than the sales tax invoice<br />

where applicable.<br />

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

value and to give<br />

reference of the Bill of<br />

Entry so that amount of<br />

Input adjustment can be<br />

computed.<br />

(6) The monthly returns<br />

showing only the sales tax<br />

paid at the import stage<br />

should be submitted and<br />

records which a registered<br />

person is required to maintain<br />

under the <strong>Sales</strong> <strong>Tax</strong> Act, 1990<br />

should be maintained.<br />

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

First Imrooz Modaraba, Karachi.]<br />

********<br />

C. NO.1(84)STC/94.P-II DATED 30 JULY, 1995<br />

SUBJECT:- MISUSE OF COTTAGE INDUSTRY (SRO 556(I)/94, DATED<br />

09.06.1994).<br />

The undersigned is directed to refer to the subject noted above and to say that<br />

mis-use of the facility of ―Cottage Industry‖ is reportedly quite rampant. It is felt that<br />

manufacturers, who are not entitled to avail the facility, lay a claim to the same on<br />

various pretexts; it is also apprehended that the concerned staff of the <strong>Sales</strong> <strong>Tax</strong><br />

Department goes along whether out of ignorance or inadvertence or out-right collusion.<br />

The Central Board of Revenue is also of the belief that the hitherto composite CE & ST<br />

administration was not conducive for appropriate focus on the subject matter at levels of<br />

Assistant Collector and above.<br />

2. On account of the recent functional separation of sales tax work, it is<br />

expected that Collectors, Deputy Collectors and Assistant Collectors would be in better<br />

position to focus on the subject matter and to ensure that the facility of ―Cottage<br />

Industry‖ is not allowed unless fully warranted on merits. The permissions already<br />

granted may be reviewed for withdrawal if there are cogent reasons to do so.<br />

3. You are also advised to kindly respond promptly to complaints/<br />

information from the concerned Associations, if any, regarding mis-use of this<br />

concession. In such cases, it would be appropriate to apprise the Association, to a<br />

reasonable extent, of the out-come of any inquiry by the <strong>Sales</strong> <strong>Tax</strong> Department.<br />

[Issued by the C.B.R. Islamabad, under the signature of Mr. S.A Alam, Secretary,(STC),<br />

addressed to the Collector of <strong>Sales</strong> <strong>Tax</strong>, (East/ West), Karachi, the Collector of sales tax, Lahore<br />

& Deputy Collector of sales tax; Custom, CE & ST, Hyderabad/ Quetta/ Multan/ Faisalabad/<br />

Gujranwala/ Rawalpindi/ Peshawar.].<br />

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