(Revenue Division)
Central Board of Revenue
[Sales Tax & Federal Excise Wing]
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| C. No.1/2-STB/2006 |
Islamabad, the 25th November, 2006. |
SALES TAX CIRCULAR NO. 7 OF 2006
Subject: WAIVER FOR SUBMISSION OF MONTHLY INVOICE SUMMARY
In continuation of Sales Tax Circular No. 6/2006 dated 12.09.2006, the Central Board of Revenue is pleased to include the following category of persons in the list of persons not required to file monthly invoice summary statement regarding sale/ purchase:
(i) Registered persons operating exclusively as steel melters (composite melting and re-rolling units are not included); and
(ii) Registered persons relating to computer industry including computer retailers (this waiver shall be available only until the tax period of February, 2007).
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(Wajid Ali)
Secretary (ST&FE-Budget)