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020409
GOVERNMENT OF PAKISTAN REVENUE
DIVISION, CENTRAL BOARD OF REVENUE (SALES TAX WING)
SALES TAX RULING/INSTRUCTION NO. 29/2002
Islamabad, the 9th April, 2002
C.No.4(47)STB/98(Vol.-I)
To:
The Collector,
Sales Tax & Central Excise, Peshawar.
SUBJECT:
CLARIFICATION REGARDING DEDUCTION OF SALES TAX AT SOURCE BY GOVERNMENT/SEMI GOVERNMENT AND E.F.Is ETC.
I am directed to refer to your letter
C.No.ST/(Recovery)/2002/2872, dated the 19.02.2002 on the above subject and to say that
vide letter of even number dated 04.8.2001 (copy enclosed), the Board has already
clarified that no deduction of sales tax at source is to be made by the purchasing
department/organization as the amount of sales tax is to be paid by the department to the
registered supplier, who is required to deposit the same alongwith his monthly sales tax
return. Since complaints of at-source deductions of sales tax are still being received,
the Collectorates are advised to again circulate these instructions to all concerned
departments to avoid such deductions in future.
2. The Collector is requested to send details of the cases in which show causes have been
issued, so that further decision in these specific cases may be made by the Board.
Sd/-
(DR. ASHFAQ AHMED TUNIO)
Secretary (ST-L&P)
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