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020103
GOVERNMENT OF PAKISTAN REVENUE
DIVISION, CENTRAL BOARD OF REVENUE (SALES TAX WING)
Sales Tax Ruling/Instruction No.2/2002
C.No.4(47)STB/98(Pt-II)
Islamabad, the 3rd January, 2002
To,
Major Rafiq-ur-Rehman
Directorate General Procurement (Army),
Ministry of Defence,
107 Adamjee Road, Poonch House Plaza
RAWALPINDI
SUBJECT:
IMPOSITION OF SALES TAX
I am directed to refer to your letter No. 14-0209-00,
dated 10.12.2001 and the discussion on the subject cited above and to say that a person
who makes taxable supplies to a government department falls in the definition of
‘wholesaler’ or ‘dealer’ under section 2(47) of the Sales Tax Act,
1990, regardless of the name (‘stockist’, ‘agent’,
‘supplier’, ‘indentor’, etc) he uses for himself.
2. Supplies made by a wholesaler or dealer became liable to sales tax w.e.f. 01.7.1998.
However, supplies made by such wholesalers or dealers who got themselves voluntarily
registered before 01.07.1998 were liable to tax with effect form the date of actual
registration.
3. In order to charge sales tax from buyers, such registered suppliers should have issued
proper sales tax invoices under section 23 of the Sales tax Act, 1990 at the time of
supply showing their sales tax registration number and the amount of sales tax. Issuance
of sales tax invoices at this stage is not acceptable under the law. For further
confirmation, copies of their sales tax returns filed in the National Bank of Pakistan can
be checked to ascertain whether sales tax was paid by them on such supplies.
Sd/-
(DR. ASHFAQ AHMAD TUNIO)
Secretary (Sales Tax)
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