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020508

GOVERNMENT OF PAKISTAN (REVENUE DIVISION) CENTRAL BOARD OF REVENUE (SALES TAX WING)
SALES TAX RULING/INSTRUCTION No. 38/2002
C.No.3(62)STP/97 (Pt-1)
Islamabad the  8th May, 2002.

To: Mr. Muhammad Younus Shaikh,
Chairman,
M/s Spaceman Corporation (Private) Limited,
34-D, 24th Commercial Street,
Phase-II (Ext) D.H.A.,
Karachi.

SUBJECT:

QUERY REGARDING MULTIPLE TAX ACTIVITY UNDER ONLY ONE REGISTRATION NUMBER.

I am directed refer to your letter dated 1st April, 2002, on subject cited above and to say that under section 20 of the Sales Tax Act, 1990, the concerned Collectorate must be informed of the changes in particulars of registration within 14 days (fourteen) days of the change, for amendment in the sales tax registration. It would be appropriate if the person concerned carried on his business both as an importer & wholesaler under the same registration.

(DR. ASHFAQ AHMED TUNIO)
Secretary (ST-L&P)


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