| |
|
 |
| For business information, annual reports, laws, ordinances, regulations and articles. |
|
|
|
020302
GOVERNEMNT OF PAKISTAN REVENUE
DIVISION CENTRAL BOARD OF REVENUE (SALES TAX WING)
SALES TAX RULING/INSTRUCTION NO. 18/2002
C.No.3(13)STP/98(Vol-I)
Islamabad, the 2nd March, 2002
To
Fazal Kadir Khan Serani,
Member Managing Committee,
The Federation of Pakistan Chamber of Commerce and Industry,
Federation House, Main Clifton, P.O. Box 13875
KARACHI-75600
SUBJECT:
1 AND FINAL LIABILITY OF SALES TAX FOR SUPPLY TO TRIBAL AREAS OF BAL5% SALES TAX ON IMPORTS AT CUSTOMS STATION IN TRIBAL AREAS TO BE FULLOCHISTAN.
I am directed to refer to your letter dated 09.02.2002
on the subject cited above and to say that the request for consdiering the sales tax paid
at import stage at customs stations as full and final liability and waiver of further tax
on supplies has been examined in the Board. Sales Tax is a federal levy and tax-payers of
all areas/provinces are required to follow th same procedure to discharge their tax
liability. The procedure is simple based on universal self-assessment. Besides, area-wise
dispensation from further tax will only distort the levy of the tax. The Board accordingly
regrets its inability to accede to your proposal.
Sd/-
(DR. ARSLAN SUBUCTAGEEN)
Second Secretary (STB)
|
|
|
|
|
|
| Home | About Us | Contact | Information Resources |