ATIR at Islamabad, Lahore, Karachi shall observe the summer vacation
2022
C.No.13(5)/S-MIR-1/2021/112843-R
Private Consultancy/Tax Practice by Officials
Bar Against Indulging in Private Consultancy / Tax Practice by Officials of FBR -- Govt. Servants (Conduct) Rules, 1964
2022
C.No.3(16)ST&FE-Policy/2022/230285-R
Imposition of Sales Tax
Imposition of 1% Sales Tax on Pharma Manufactures: Clarifications Regarding
2022
F. No.1(18)S(BDT)/2021/ATL/122671-R
Suspended or Blacklisted Person
Suspended or Blacklisted Person cannot be treated as an Unregistered Person, until the said person is De-Registered u/s 21 of Sales Tax Act, 1990.
2022
C.No.1(4)ST-L&P/Misc./2020
Further Sales Tax
Clarification on Applicability of Further Sales Tax
2022
/Misc./2019/134020-R
Revision of ST & FE Return
STANDARD OPERATING PROCEDURE (SOP) FOR REVISION OF SALES TAX & FEDERAL EXCISE RETURN- ADDENDUM
2021
No.4(1)ST-L&P/Misc/2019/Pt/10207-R
Refunds to Leather and Garments Exporters
Processing of Income Tax and Sales Tax Refunds Relating to Leather and Garments Exporters
2021
C.No.6(4)S(IR-Ops)/2020
Attachment of Banks Accounts
Attachment of Banks Accounts under Section 140 of the ITO 2001 and Section 48 of the STA 1990 -- Withdrawal of Directive
2021
C.No.7(20)S(IR-Ops)/2020
Avoid Unnecessary Litigation
Measures to Avoid Unnecessary Litigation
2021
No.F.181-ATP/HQ/(Ad)/2021/1479
Departmental Representative not fully prepared
Departmental Representative who are not fully prepared appeared in the Benches are below the Rank of Additional Commissioner IR
2021
F.No.42(1)BIC/POS/2021/208665-R
POS
Business Integration Committee (BIC) on Point of Sale (POS) Minutes of Meeting:- Decision
2021
C.No.1(222)STM/2019-Pt/127790-R
Multi Tax Period
Processing of Multi Tax Period Carry Forward Based Sales Tax Refunds
2021
C.No3(29)App/2020/Vol-I
E-Filing of Appeals
E-Filing of Appeals of Sales Tax and FED
2021
No.2(54)SS(BDT-1)GST-210596-R
Single Sales Tax Return
Launching of Single Sales Tax Return
2021
C.No.9(11)ST-LPE/Misc/2016
Extension in Date of Payment and Submission
Extension in Date of Payment and Submission of Sales Tax & Federal Excise Returns for the period of July-2021
2020
F.No.8(37)-IR-TPC/2020/213381-R
Role of Chief Commissioner
Role of Chief Commissioner as Inland Revenue Ombudspersons
2020
C.No.4(1)ST-L&P/Misc/2019/Pt/211951-R
Processing of Refund
Processing of Sales Tax Refunds as a Routine Enforcement Function of Field Offices
2017
C.No.1(140)C(RGST)/2011 (Pt-V)/182550-R
Import of Label Cloth
CLARIFICATION REGARDING IMPORT OF LABEL CLOTH AS “FINISHED FABRIC†UNDER SRO 1125(I)/2011 DATED 31.12.2011
2017
C.No.1(140)C(RGST)/2011 (Pt-V)
Import of Finished Goods
ADMISSIBILITY IN SRO 1125(I)/2011 DATED 31.12.2011 ON IMPORT OF FINISHED GOODS-CLARIFICATION REGARDING
2014
C. No. 3(2)ST-L&P/2011/26155
Supply of Jute Bags
CLARIFICATION OF APPLICABILITY OF SALES TAX RATE ON SUPPLY OF JUTE BAGS TO GOVERNMENT WHEAT PROCUREMENT AGENCIES UNDER SRO 1125(I)/2011 DATED 31-12-2011 READ WITH SRO 682(I)/2013…
2014
C.No.1(I)Chief (Automation & ST)/2013-14/109467-R
Fifth Schedule
REQUEST FOR CLARIFICATION REGARDING SRL. NO. 9 OF THE FIFTH SCHEDULE OF THE SALES TAX ACT, 1990.
2014
C. No. 3(2)ST-L&P/2011/26155
Clarification Regarding SRO. 1125
CLARIFICATION OF APPLICABILITY OF SALES TAX RATE ON SUPPLY OF JUTE BAGS TO GOVERNMENT WHEAT PROCUREMENT AGENCIES UNDER SRO 1125(I)/2011 DATED 31-12-2011 READ WITH SRO 682(I)/2013…
2012
C.No. 1/23-STB/2010 (Pt)/52102-R
Input Tax Credit
INPUT TAX CREDIT OF SINDH SALES TAX AGAINST THE OUTPUT TAX ON GOODS IN TERMS OF SECTION 7(1) OF THE SALES TAX ACT, 1990, READ WITH SECTION 2(14)(D) THEREOF.
2012
Clarif
Authorization of Data
AUTHORIZATION OF DATA SHARING WITH SRB
2012
No.1(48) C (RGST) 2011
Blocking of STRNs
BLOCKING OF STRNs OF BUYERS AND SELLERS OF A REGISTERED PERSON-INSTRUCTIONS REGARDING.
2012
RC.No.21(3) S. IR-Automation/2011
Change in CPR
PROCEDURE FOR CHANGE IN COMUPTERIZED RECEIPT (CRP)- SALES TAX
2012
C. No. (28)GST/CRO/2012/PT-II
Suspension of Registered Persons
SUSPENSION OF REGISTERED PERSONS- UNIFORMITY IN PROCEDURE
2012
C. No. 2(80) Ex/2011
Extension in the Limitation
EXTENSION IN THE LIMITATION UNDER SECTION 74 OF THE SALES TAX ACT, 1990 FOR ISSUANCE OF CREDIT NOTES BY COMPANIES MANUFACTURING FOOD ITEMS IN TERMS OF SECTION 9 OF THE ACT READ WITH RULE 22 OF SALES TAX RULES, 2006.
2012
C. No. 4(21)ITP/2011-Pt.II-92473-R
Benefit of SRO 774(I)/2012
CLARIFICATION OF SRO 774(I)/2012 DATED 27-06-2012
2012
Clarfi.
Refund on Services Rendered
SALES TAX REFUND CLAIM ON SERVICES RENDERED BY SERVICE PROVIDERS REGISTERED IN SINDH REVENUE BOARD, KARACHI.
2011
C.No.1(140)C/(RGST)/2011/49619-R
Zero Rating Scehme
CLARIFICATIONS AND IMPLEMENTATION OF SRO. 283(1)/2011 DATED 01.04.2011
2009
C. No. 3(10) ST-L&P/2007
Un-Registered Suppliers
SCOPE OF WITHHOLDING PROVISIONS REGARDING PURCHASES MADE BY TAX PAYERS OF LTUs FROM UNREGISTERED SUPPLIERS UNDER SRO. 660(I)/2007 DATED 30.06.2007
2008
SOLVENT EXTRACTION UNITS
ISSUES RELATING TO SOLVENT EXTRACTION UNITS
2008
C. No. 3(2)ST-L&P/2007
Benefits of SRO 509(I)/2007
CLARIFICATION REGARDING EXTENDING THE BENEFIT OF SRO 509(I)/2007
2008
C. No. 3(27)S(Legal)/04
Admissibility of Input Tax
CLARIFICATION REGARDING ADMISSIBILITY OF INPUT TAX ON DIESEL.
2008
C. No. 3(59)EP/96(Fuel)
Export of POL Products
EXPORT OF POL PRODUCTS TO AFGHANISTAN VIDE SRO. 943(I)/ 2007 DATED 14.09.2007
2007
C.No.3 (62) STP/977 (Pt-IV)
Sales Tax Registration
REQUIREMENT OF SALES TAX REGISTRATION FOR IMPORTERS
2007
C.No.3(72)St-L&P/97(Pt-II)
Transfer of Secondhand Vehicles
REFUND OF SALES TAX PAID ON TRANSFER OF SECONDHAND VECHILES.
2007
C. NO. 1(56)/STM/2006
Refund Procedure on Packing Material
SIMPLEFYING OF REFUND PROCEDURE ON PACKING MATERIAL USED IN EXPORTED GOODS AND SUPPLY OF ZERO RATED GOODS.
2007
C.No.1/2-STB/2006(Pt)
Assessment of Sales Tax at Import Stage
IMPLEMENTION OF NOTIFICATION SRO 732 (I)/2006 DATED 13.07.2006 READ WITH SRO 781 (I)/2006 DATED 01.08.2006
2007
C.No. 4/57-STB/97
LEVY OF SALES TAX
LEVY OF SALES TAX ON “EPOXIDIZED SOYABEAN OILâ€
2007
C. No. 3(13)ST-L&P/2003(Pt)
Excess Input Tax
DISPOSAL OF CASES OF EXCESS INPUT TAX (NON-ZERO RATED SUPPLIES) FOR THE PERIOD PRIOR TO JULY 2007
2007
C. No. 5/24-STB/2005
Printing of Retail Price
CLARIFICATION REGARDING PRINTING OF RETAIL PRICE ON IMPORTED GOODS.
STANDARD PROCEDURE FOR OVER-RULING SYSTEM OBJECTION ON SALES TAX REFUND CLAIMS.
2007
SO 08/2007
Refund
REFUND ON BUILDING MATERIAL.
2007
SO 02/2007
Objection on Sales tax Refund
STANDARD PROCEDURE FOR OVER-RULING SYSTEM OBJECTIOSN ON SALES TAX REFUND CLAIMS.
2006
C. No. 1(46)-S(VCA)/2006
COMPUTER BLOCKAGE
COMPUTER BLOCKAGE OF IMPORTS AND EXPORTS.
2006
Article
Byproducts
VEGETABLE GHEE MAKERS ASKED TO PAY 15PC GST ON BYPRODUCTS
2006
C.NO. 1(3)CEB
Issuance of Sales Tax Invoice
PROCEDURE FOR ISSUANCE OF SALES TAX INVOICE BY MANUFACTURERS OF EDIBLE OIL / GHEE
2006
SO 02/2006
Post Refund Audit
(Standard Methodology for Post Refund Audit)
2006
SO 03/2006
Over-ruling of objections
Over-ruling of objections by the Refund Processing Officers
2006
C. No. 1(46)-S(VCA)/2006
Blockage of Imports and Exports
COMPUTER BLOCKAGE OF IMPORTS AND EXPORTS
2005
C. No.5/8-STB/2005
Zero Rating
CLARIFICATION REGARDING SALES TAX ZERO-RATING UNDER SRO 527(I)/2005 DATED 06.06.2005.
2005
C.No. 3(1)ST-L&P/2001
Payment of Advance
M/S HINOPAK MOTORS – PAYMENT OF ADVANCE
2005
C.No. 2(1)STP/2000 (Pt-III)
Refund on Chain Invoices
REQUEST FOR ALLOWING REFUND ON CHAIN INVOICES TO COMMERCIAL EXPORTERS.
2005
C. No. 3(13)ST-L&P/03
Revised Return
IMPOSITION OF PENALTY FOR REVISED RETURN INVOLVING NO TAX PAYMENT
2005
C. No. 3(13)ST-L&P/04
Exemption of Sales Tax
ADMISSIBILITY OF EXEMPTION OF SALES TAX IN TERMS OF SRO 500(I)/2004 ON IMPORT OF SPARE PARTS.
2005
Clarif
Liable to Customs Duty
REQUEST TO CONFIRM THAT ‘LED PANELS’ CLASSIFIABLE UNDER HS 8531.2000 LIABLE TO CUSTOMS DUTY @ 5% AD-VAL ARE ZERO RATED IN TERMS OF SRO 500(I)/2004 DATED 12.06.04.
2005
C.No. 1(11)/STR/2004
Self Consumption to Owners
ISSUE OF CHARGEABLITY OF SALES TAX ON GENERATION AND SUPPLY OF ELECTRICITY BY M/S KHAYABAN-E-IQBAL (PVT.) LIMITED AND M/S FTC MANAGEMENT COMPANY (PVT.) LIMITED FOR SELF CONSUMPTION TO OWNERS AND TENANTS OF BUILDING – CLARIFICAITON REGARDING.
2005
C.No.1(16)STP/96
Sanction of Refund
DELEGATION OF POWERS TO ADDITIONAL COLLECTORS FOR SANCTION OF REFUND CLAIMS ABOVE RS.1. MILLION
2005
C.No.3(2)STP/99(Pt-2)
One Time payment of Sales Tax
REQUEST FOR ONE TIME PAYMENT OF SALES TAX WITHOUT SALES TAX REGISTRATION ON CONSIGNMENT IMORTED BY HABIB EDUCATION TRUST.
2005
C.No.5/8-STB/2005
Zero-Rating
CLARIFICATION REQUIRED ON SRO 530(I)/2005 & 527(I)/2005 DATED 06.06.2005
2005
C.No.3(5)ST-L&P/04
Value Addition
SPECIAL PROCEDURE FOR PAYMENT OF SALES TAX BY COMMERCIAL IMPORTERS ON VALUE ADDITION.
2005
C.No.4(85)STB/97
Minimum Value Addition
SPECIAL PROCEDURE FOR PAYMENT OF SALES TAX BY STEEL SECTOR ON MINIMUM VALUE ADDITION BASIS.
2005
C.No.5/7-STB/2005
Zero Rating
ZERO-RATING OF SERVICES PROVIDED TO THE REGISTERED PERSON FALLING UNDER SRO 621(I)/2005 DATED 17.06.2005
2005
C.No. 3(19)STL&P/03
Monitoring and Sanctioning of Refund
(I) MONITORING OF SALES TAX REFUND (II) SANCTIONING OF REFUND CLAIM FILED UNDER STREAMS PROJECT TO THE EXTENT OF CONSUMPTION OF INPUTS ON EXPORTS MADE (III) SRO 538(I)/2005 DATED 06.06.2005- - CLARIFICATION
SPECIAL PROCEDURE FOR COLLECTION AND PAYMENT OF SALES TAX ON VEHICLES – INSTRUCTIONS REGARDING.
2004
C. NO. 1(125)STT/99-Pt.
Imported Raw Materials
IMPORTED RAW MATERIALS USED IN THE MANUFACTURE OF TAXABLE GOODS-EXEMPT FROM SALES TAX—CLARIFICATION REG.
2003
C. NO.1(19)STP/2000
Withholding Tax paid at Import
LEVY OF SALES TAX ON VALUE INCLUSIVE OF WITHHOLDING TAX PAID AT IMPORT STAGE AS FULL AND FINAL LIABILITY OF INCOME TAX
2003
C. NO.1(34)STP/2000
Electricity Consumed by Restaurants
CLARIFICATION REGARDING ADMISSIBILITY OF INPUT TAX ADJUSTMENT ON ELECTRICITY CONSUMED BY RESTAURANTS.
2003
C. NO.3(62)STP/1997(PT-1)
Registration of Imports
CLARIFICATION REGARDING REGISTRATION OF IMPORTERS WHO ARE NOT CONDUCTING ANY TAXABLE ACTIVITY AT POST IMPORTATION STAGE.
2003
C. NO.1(29)-STR/99
Payment of Sales Tax
CLARIFICATION ON CHARGEABILITY AND PAYMENT OF SALES TAX BY PRODUCERS OF LPG.
2003
C. NO.1/29-STR/99
Definition of Manufacturer or Retailer
CLARIFICATION REGARDING CNG GAS STATIONS
2002
C. NO.3(20)STP/99
Issuance of Tax Invoice
REMOVAL OF TAXABLE SUPPLIES FOR PILING UP AT THE SALES POINTS WITHOUT ISSUNANCE OF TAX INVOICE
2002
C. NO.1/15-STR/2000
Sales Tax Refund
COMPLANIT BY M/S. IHSAN SONS (PVT) LIMITED, KARACHI REGARDING ADMISSIBILITY OF SALES TAX REFUND ON COURIER CHARGES.
2002
C. NO.3 (15) STP/99 (Vol-I) dated
Refund of Input Tax
REFUND OF INPUT TAX CONSUMED IN THE MANUFACTURE OF EXEMPT GOODS WHICH WERE SUBSEQUENTLY EXPORTED AS PER SECTION 4 OF THE SALES TAX ACT,1990.
2002
C. NO.4(47)STB/98(PT-II)
Registration of Contractors
REGISTRATION OF CONTRACTORS WITH SALES TAX DEPARTMENT
2002
C. NO.3(15)STP/99(VolI)
Exempt Goods
REFUND OF INPUT TAX CONSUMED IN THE MANUFACTURE OF EXEMPT GOODS WHICH WERE SUBSEQUENTLY EXPORTED AS PER SECTION 4 OF THE SALES TAX ACT,1990.
2002
C. NO.9(33)STT/62
Advances Received
CLARIFICATON REGARDING ADVANCES RECEIVED BEFORE 1ST APRIL,2001 ON PESTICIDES.
2002
C. NO.4(47)STB/98(PT-I)
Sales of Property
ELIMINATION OF TAX U/S 50(7-A) SALE OF PROPERTY BY PUBLIC AUCTION BY GOVT.,LOCAL AUTHORITY, PUBLIC COMPANY, ETC.
2002
C. NO.3(62)STP/97(PT-I)
Multi Tax Activity
QUERY REGARDING MULTIPLE TAX ACTIVITY UNDER ONLY ONE REGISTRATION NUMBER.
2002
C. NO.1(63)STT/99
Issuance of Sales Tax Invoice
CLARIFICATION REGARDING ISSUNACE OF SALES TAX INVOICE IN RESPECT OF CNG FITTED VEHICLES.
2002
C. NO.1(15)STT/98
Import of Ships
LEVY OF SALES TAX ON 1 [FEDERAL] EXCISE DUTY IMPORT OF SHIPS FOR SCRAPPING.
2002
C. NO.3(15)STP/99, VOL-I
Refund of Sales Tax
REFUND OF SALES TAX ON PACKING MATERIAL USED IN RICE EXPORTED FROM PAKISTAN.
2002
C. NO.1(3)STR/2000
Adjustment of Electricity Bills
INPUT TAX ADJUSTMENT ON ELECTRICITY BILLS
2002
C. NO.1(57)STT/96
Section 7
CLARIFICATION IN RESPECT OF SECTION 7 OF THE SALES TAX ACT, 1990
2001
C. NO.02-ST/ADD-COLL-IV/MISC/2000/2567
Sales of Plant and Machinery
CHARGEABILITY OF SALES TAX ON SALES OF PALNT AND MACHINERY INCLUDING LAND AND BUILDING ETC. AS ON GOING CONCERN.
1997
C. No.1(25)GST-I/93
Levy on Cotton Seed
LEVY OF SALES TAX ON COTTON SEED
1997
C.NO.2(2)STP/97
Input Tax
Input tax against Invoices received late has to be claimed in the return of the tax period
1997
C.NO.2(2)STP/97
Refund on Late Invoices
Processing the Refund Claims filed through Return in respect of Invoices Received late, only such Invoices should be entertained
1997
C. NO.4/11-STB/97
Exemption on Cotton Seed
EXEMPTION FROM SALES TAX ON THE SALE OF CERTIFIED COTTON SEED.
1997
C.NO.3(10)STP/96
Replacement Invoice
Manufacturer cannot issue Replacement Invoice in case of Goods on which he had claimed Input Tax Credit
1997
C.NO.1/51-STT/96
Disposable Syringes
SALES TAX ON DISPOSABLE SYRINGES (90.18)
1996
C.NO.2(24)-STP/96
Input Tax on Capital Goods
CLARIFICATION REGARDING ADMISSIBILITY OF INPUT TAX ON CAPITAL GOODS.
1996
C.No.C(STD)/96
Refund to Commercial Exporter
REFUND OF SALES TAX TO COMMERCIAL EXPORTER.
1996
C. No.1/77-STT/96
Exemption
EXEMPTION OF COOKED AND BAKED FOOD STUFF (PACKAGED)
1996
C. No. 1 (25)CEB/90
Consumption Certificate
ISSUANCE OF CONSUMPTION CERTIFICATES
1995
C.No.9(31)C&I/88(CEJ)/1526
Write-off Irrecoverable Demands
POWERS TO WRITE-OFF IRRECOVERABLE DEMANDS OF INDIRECT TAXES (CUSTOMS DUTY, SALES TAX, EXCISE DUTY AND ALLIED SURCHARGES), BY THE VARIOUS OFFICERS WORKING UNDER THE ADMINISTRATIVE CONTROL OF THE CENTRAL BOARD OF REVENUE.
1994
C.NO.1(34) GST-1/92
Recovery of Arrears
RECOVERY OF ARREARS UNDER SECTION 48(2) OF THE SALES TAX ACT, 1990 READ WITH SALES TAX RECOVERY RULES, 1992
1994
05/1994
Value of Goods Supplied
VALUE OF GOODS SUPPLIED BY VENDOR TO PRINCIPAL
1993
C.No.1(4)GST-I/93
Admissibility of ST Adjustment
ADMISSIBILITY OF SALES TAX ADJUSTMENT ON SPARE PARTS AND ACCESSORIES.
1993
C.NO.3(11)GST-I/93
Supply
INTERPRETATION OF TERM “SUPPLY†USED IN SECTION 2(22) OF SALES TAX ACT.
1993
C.NO.1(33)GST-I/92
Levy of Sales Tax
VALUE OF IMPORTED GOODS FOR THE PURPOSES OF SALES TAX INCLUSION OF 1% REGULATORY DUTY LEVIED VIDE SRO 19TH SEPTEMBER, 1992.
1993
C.NO.F.16(34)-ST/87
Soft Cotton Waste
SALES TAX ON SOFT COTTON WASTE OBTAINED AFTER REFINING COTTON WASTE.
1992
C. NO. 1(5)GST-I/91
Input Tax on Goods
ADJUSTMENT OF INPUT TAX ON GOODS PURCHASED BY A REGISTERED PERSON FROM NON-REGISTERED IMPORTERS
