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Circular  #

Subject

Issuing Date

2008

CIRCULAR NO. 11/2008

EXTENSION IN DUE DATE FOR FILING OF SALES TAX AND FEDERAL EXCISE RETURN, ANNUAL SALES TAX RETURN AND SPECIAL RETURN FOR PRODUCTION AND SUPPLIES.

30th September, 2008
CIRCULAR NO. 10/2008

EXTENSION IN DUE DATE FOR FILING OF SALES TAX AND FEDERAL EXCISE RETURN AND SPECIAL RETURN FOR PRODUCTION AND SUPPLIES.

10th September, 2008
CIRCULAR NO. 09/2008

EXTENSION IN DUE DATE FOR PAYMENT OF TAX / DUTY AND FILING OF SALES TAX AND FEDERAL EXCISE RETURN BY THE REGISTERED PERSONS.

15th September, 2008
CIRCULAR NO. 08/2008

EXTENSION IN DUE DATE FOR FILING OF SALES TAX AND FEDERAL EXCISE RETURN BY THE REGISTERED PERSONS.

05th September, 2008
CIRCULAR NO. 07/2008

EXTENSION IN DUE DATE FOR FILING OF SALES TAX AND FEDERAL EXCISE RETURN BY THE REGISTERED PERSONS.

30th August, 2008
CIRCULAR NO. 06/2008 EXTENSION IN DUE DATE FOR FILING OF SALES TAX AND FEDERAL EXCISE RETURN BY THE REGISTERED PERSONS. 25th August, 2008
CIRCULAR NO. 05/2008

EXTENSION IN DUE DATE FOR PAYMNT OF SALES TAX AND FEDERAL EXCISE DUTY BY THE REGISTERED TAX PAYERS.

16th August, 2008
CIRCULAR NO. 04/2008

EXTENTION IN DUE DATE FOR FILING OF SALES TAX AND FEDERAL EXCISE RETURN BY THE REGISTERED TAX PAYERS.

12th August, 2008
Circular No 03/2008

EXTENSION IN DUE DATE FOR ELECTRONIC FILING OF SALES TAX-CUM-FEDERAL EXCISE RETURN FOR THE TAX PERIOD APRIL 2008 BY PERSONS REGISTERED IN LTU, Karachi.

17th May 2008

 

Circular No 02/2008 WAIVER FOR SUBMISSION OF MONTHLY INVOICE SUMMARY 10th May 2008
Circular No 01/2008

EXTENSION IN DUE DATE FOR ELECTRONIC FILING OF SALES TAX-CUM-FEDERAL EXCISE RETURN FOR THE TAX PERIOD FEBRUARY, 2008.

24 March 2008

2007

Circular No 06/2007

EXTENSION IN DUE DATE FOR FILING OF SALES TAX-CUM-FEDERAL EXCISE RETURN FOR THE TAX PERIOD SEPTEMBER, 2007, FOR KARACHI BASED TAXPAYERS

25th October, 2007
Circular No. 05/2007

EXTENSION IN DUE DATE FOR FILING OF SALES TAX-CUM-FEDERAL EXCISE RETURN FOR THE TAX PERIOD SEPTEMBER, 2007

12th October, 2007
---

FILING OF SALES TAX RETURNS BY RETAILERS

9th October , 2007
Circular No 04/2007

EXTENTION IN DUE DATE FOR FILING OF SALES TAX-CUM-FEDERAL EXCISE RETURN FOR THE TAX PERIOD AUGUST, 2007

17th September, 2007.
Circular No.03/2007

FURTHER EXTENTION IN DUE DATE FOR FILING OF SALES TAX-CUM-FEDERAL EXCISE RETURN FOR THE TAX PERIOD JULY, 2007

20th August, 2007
Circular No.02/2007

EXTENTION IN DUE DATE FOR FILING OF SALES TAX-CUM-FEDERAL EXCISE RETURN FOR THE TAX PERIOD JULY, 2007

13th August, 2007.
Circular No.01/2007

Filing Of Single Return Under Section 26 Of The Sales Tax Act, 1990

July 14, 2007
----

Extension in due date for filing of Sales Tax return and Federal Excise return for persons registered in Sindh province.

May 15, 2007

2006

Circular No.07/2006 WAIVER FOR SUBMISSION OF MONTHLY INVOICE SUMMARY 25th November, 2006
Circular No.06/2006 WAIVER FOR SUBMISSION OF MONTHLY INVOICE SUMMARY. 12th September, 2006
Circular No.05/2006 SIMPLIFIED ANNEX-B & C FOR COMMERCIAL IMPORTERS EXCLUSIVELY IMPORTING ZERO-RATED ITEMS. 21st August, 2006
Circular No.04/2006 IMPLMENETATION OF SRO 645(I)/2006 DATED 21.6.2006 RELATING TO PESTICIDES AND ACTIVE INGREDIENTS THEREOF 12th July, 2006
Circular No.02/2006   CHARGEABILITY OF SALES TAX ON GENERAL REPAIR WORKS CONTRACTS. 20th  March, 2006
Circular No.01/2006 CONDONATION OF FINE/PENALTY AND DEFAULT SURCHARGE FOR LATE FILING OF RETURNS UNDER SRO.1184(I)/2005 AND 1185(I)/2005 DATED 1.12.2005 19th January, 2006

2005

Circular No.04/2005 CONDONATION OF FINE / PENALTY AND DEFAULT SURCHARGE FOR LATE FILING OF RETURNS UNDER SRO 1184(I)/2005 AND 1185(I)/2005 DATED 01.12.2005. 17th December, 2005
Circular No.03/2005 Adjustment of input tax by payphone/cellular phone/ calling card companies and WLL service providers on account of PTCL bills 14th October,2005
Circular No.02/2005 Filing of separate returns by registered persons dealing simultaneously in different business activities. 3rd September,
2005
Circular No.01/2005 Filing of revised return by distributors and wholesalers dealing in items of third schedule to the sales tax act, 1990 without penalty or default surcharge --- permission regarding. 29th August, 2005
Ruling No. 01/2005 Clarification regarding sales tax zero-rating under SRO 527(I)2005 Dated 06-06-2005 17th Aug, 2005

2000

Circular No.01/2000 Rescind Circular No.2/1999 Dated. 14.09.1999 and No. 3/1999 dated 20.09.1999 with effect from date of their issuance. 24th Jan, 2000
Circular No.3(36)STP/99 Application of Provisions of Sec 73 of Sales Tax Act 1990 Withheld. 22nd Jan, 2000

1999

Circular No. 01/99 Trade Enrolment Certificates 8th Apr, 1999
Circular No. 2/99 Development Tax 14th Sep, 1999
Circular No. 3/99 Development Tax Advisory Committee 20th Sep, 1999

1997

Circular No. 01/97

Taxpayer's Profile - Arrears and Refunds.

12th Jan, 1997

1996

Circular No. 01/96 Amendments in Sales Tax Law. 15th Jul, 1996
Circular No. 02/96 Levy of Sales Tax on business or non-business use of goods produced in the course of business. 21st Nov, 1996

1995

Circular No. 04/95

Levy of additional tax on cases falling under section 34 of the Sales Tax Act, 1990

13th Apr, 1995

1994

Circular No. 03/94

Incorrect format of Orders-in-original, Orders-in-appeal, rectification thereof.

14th Apr, 1994
Circular No. 04/94

Levy of additional tax on case falling under section 11 and section 36 of the Sales Tax Act, 1990

14th Apr, 1994
Circular No. 07/94

Clarification with regard to section 34 of Sales Tax Act, 1990

9th May, 1994
Circular No. 08/94

Removal of hardship - levy, collection and adjustment of Sales Tax on iron.

10th Oct, 1994
Circular No. 10/94

Value of imported goods for the purposes of levy of Sales Tax.

27th Oct, 1994

1991

Circular No. 01/91

Levy of Sales Tax on tubular plastic packing film.

27th Feb, 1991
Circular No. 02/91

Grant of exemption from Sales Tax in terms of section 65 of Sales Tax Act, 1990

30th Oct, 1991
Circular No. 03/91 Chargeability of Sales Tax on second-hand bailing hoops. 28th Dec, 1991

1990

Circular No. 01/90

Exemption under SRO 7(I)/83, dated 5th January, 1983 

11h Jan, 1990

1989

Circular No. 01/89 Adjustment of Sales Tax paid on the raw materials wasted during the manufacturing of taxable goods. 22nd Aug, 1989