Explanation of Important Amendments in Sales Tax Act 1990,ICT (Tax on Services) Ordinance, 2001 and Federal Excise Act,2005 Through the Finance Act, 2023
01 of 2023
28-02-2023
Explanation of Important Amendments
Finance (Supplementary) Act, 2023 - Explanation of Important amendments in Sales Tax Act, 1990 and Federal Excise Act, 2005
08 of 2022
26-04-2022
Explanation of Important Amendment
Explanation of Important Amendment to Rule 150ZF to Sales Tax Rules, 2006 through SRO. 541(I)/2022 Dated 22.04.2022
06 of 2022
20-01-2022
Explanation of Important amendments
Circular no. 6 of 2022 - Finance (Supplementary) Act, 2022 - Explanation of Important amendments in Sales Tax Act, 1990 ICT (Tax on Services) Ordinance 2001 and Federal Excise Act 2005
05 of 2022
18-01-2022
POS Integrated Retailers
POS Integrated Retailers - Implementation of Rule 150ZEB (II) of the Sales Tax Rules, 2006
04 of 2022
14-12-2021
Installed Capacity Determination Certificate
Recovation of the condition of Installed Capacity Determination Certificate (ICDC) from the Khyber Pakhtunkhawa Department of Industries or the Ministry of Industries, Government of Pakistan and certain timelines to be adhered to
07 of 2022
23-09-2021
Explanation of Important Amendment
Circular no. 7 of 2022 - Explanation of Important Amendment Introduced in the Sales Tax Act, 1990, through Finance (Supplementary) Act, 2022—Sales Tax on Supply of Prepared Food, Food Stuff and Sweetmeats Supplied by Restaurants, Bakeries, Caterers and Sweetmeats Shops
03 of 2022
10-08-2021
Finance Act 2021
Finance Act 2021 - Taxation of Erstwhile FATA/PATA Domiciled Industries
02 of 2021
01-07-2021
Finance Act, 2021
Finance Act, 2021 - Explanation of important amendments made in the Sales Tax Act, 1990 & Federal Excise Act, 2005
01 of 2021
30-03-2021
Registration of New Manufacturers
Standard Operating Procedure for Registration of New Manufacturers for Concessionary Tariff Rates on Supply of Electricity and Gas
05 of 2021
26-03-2021
Consumption Certificate
PROCEDURE FOR ISSUANCE OF CONSUMPTION CERTIFICATE FOR IMPORT OF INDUSTRIAL INPUTS BY FATA/PATA-DOMICILED INDUSTRIES
10 of 2021
01-03-2021
Protecting Complainants of Corruption
STANDARD OPERATING PROCEDURE FOR PROTECTING COMPLAINANTS OF CORRUPTION AGAINST REACTION OR REVENGE CORRUPTION – PROVIDING SECURE CHANNEL OF LODGING COMPLAINTS CONFIDENTIALITY AND ENCODING COMPLAINANTS.
04 of 2020
30-12-2020
SOP for Registration of New Manufacturers
SOP for Registration of New Manufacturers for Concessionary Tariff Rates on Supply of Electricity and Gas
03 of 2020
07-12-2020
Sanctioning of Missing Amounts
Standard Procedure for Sanctioning of Missing Amounts Stuck in FASTER System due to System Glitches
02 of 2020
21-09-2020
cases of condonation of time limit
Standard Operating Procedure for disposal of cases of condonation of time limit under section 74 of the Sales Tax Act 1990
01 of 2020
04-08-2020
Over Ruling the STARR Objections
Standard Procedure for Over Ruling the STARR Objections on Sales Tax Refund Claims
01 of 2020
16-01-2020
Explanation of important amendments
Explanation of important amendments in Sales Tax Act, 1990 and Federal Excise Act, 2005 - Tax Laws (Second Amendment) Ordinance, 2019
04 of 2019
21-10-2019
Wake of rescission
Wake of rescission of SRO 1125(I)/2011
03 of 2019
09-08-2019
sales tax from consumers / buyers
sales tax from consumers / buyers without being registered with FBR under the Sales Tax Act, 1990.
02 of 2019
01-08-2019
Clarification
Sales Tax Clarification
01 of 2019
26-07-2019
Finance Act, 2019
Finance Act, 2019 - Explanation of important amendments in Sales Tax Act, 1990, Federal Excise Act, 2005 and Islamabad Capital Territory (Tax on Services) Ordinance, 2001
06 of 2006
12-09-2006
Monthly Invoice Summary
WAIVER FOR SUBMISSION OF MONTLY INVOICE SUMMARY
05 of 2006
21-08-2006
Zero Rated Items
SIMPLIFIED ANNEX-B & C FOR COMMERCIAL IMPORTERS EXCLUSIVELY IMPORTING ZERO-RATED ITEMS.
02 of 2006
01-07-2006
Chargeability of Sales Tax
CHARGEABILITY OF SALES TAX ON GENERAL REPAIR WORKS CONTRACTS.
03 of 2005
14-10-2005
Adjustment of Input Tax
ADJUSTMENT OF INPUT TAX BY PAYPHONE/CELLULAR PHONE/ CALLING CARD COMPANIES AND WLL SERVICE PROVIDERS ON ACCOUNT OF PTCL BILLS.
02 of 2005
03-09-2005
Separate Returns
FILING OF SEPARATE RETURNS BY REGISTERED PERSONS DEALING SIMULTANEOUSLY IN DIFFERENT BUSINESS ACTIVITIES.
01/1997
12-01-1997
Arrears and Refunds
TAX PAYER’S PROFILE—ARREARS AND REFUNDS.
2 of 1996
21-11-1996
Use of Goods Produced
LEVY OF SALES TAX ON BUSINESS OR NON-BUSINESS USE OF GOODS PRODUCED IN THE COURSE OF BUSINESS.
04/1995
13-04-1995
Additional Tax
LEVY OF ADDITIONAL TAX ON CASES FALLING UNDER SECITON 34 OF THE SALES TAX ACT, 1990.
10 of 1994
27-10-1994
Levy of Sales Tax
VALUE OF IMPORTED GOODS FOR THE PURPOSES OF LEVY OF SALES TAX.
7 of 1994
09-05-1994
Section 34
CLARIFICATION WITH REGARD TO SECTION 34 OF SALES TAX ACT, 1990.
4 of 1994
14-04-1994
Additional Tax
LEVY OF ADDITIONAL TAX ON CASE FALLING UNDER SECTION 11 & SECTION 36 OF THE SALES TAX ACT, 1990.
03/1994
14-04-1994
Incorrect Format
IN-CORRECT FORMAT OF ORDERS –IN-ORIGINAL, ORDERS-IN-APEAL— RECTIFICATION THEREOF.
03/1991
28-11-1991
Chargeability of Sales Tax
CHARGEABILITY OF SALES TAX ON SECOND HAND BALING HOOPS.
No. 2 of 1991
30-10-1991
Exemption
GRANT OF EXEMPTION FROM SALES TAX IN TERMS OF SECTION 65 OF THE SALES TAX ACT, 1990
01/1991
27-02-1991
Tubular Plastic Packing
LEVY OF SALES TAX ON TUBULAR PLASTIC PACKING FILM-CLARIFICATION REGARDING.
06/1990
12-09-1990
Adjustment of Sales Tax
REFUND/ADJUSTMENT OF SALES TAX PAID ON PACKING MATERIALS USED IN THE MANUFACTURE OF TAXABLE GOODS.
03/1990
30-01-1990
Starched Fabrics
CLASSIFICATION OF BUKRAM AND STARCHED FABRICS.
02/1990
21-01-1990
Refund/Adjustment of ST
REFUND/ADJUSTMENT OF SALES TAX PAID ON PARTLY MANUFACTURE GOODS.
02/1990
21-01-1990
Refund/Adjustment of ST
REFUND/ADJUSTMENT OF SALES TAX PAID ON PARTLY MANUFACTURE GOODS.
01/1990
11-01-1990
Exemption
EXEMPTION UNDER SRO 7(I)/83, DATED 5TH JANUARY, 1983 PROCEDURE REGARDING
04/1990
01-01-1990
Adjustment of Sales Tax
PROCEDURE REGARDING ADJUSTMENT OF SALES TAX PAID ON CEMENT AGAINST TAX LIABILITY AT THE STAGE.
1 Of 1989
22-08-1989
Raw Materials Wasted
ADJUSTMENT OF SALES TAX PAID ON THE RAW MATERIALS WASTED DURING THE MANUFACTURING OF TAXABLE GOODS.
