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(Adobe Acrobat Reader is required to read some of the S.R.O.s, as the files are in PDF format, Click the link to download ADOBE ACROBAT READER) |
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Sales Tax Circulars/Rulings |
Circular # |
Subject |
Issuing Date |
2007 |
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| 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 |
| ---- | May 15, 2007 | |
2006 |
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| 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 |
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| 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 | ||
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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 |
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(Adobe Acrobat Reader is required to read some of the S.R.O.s, as the files are in PDF format, Click the link to download ADOBE ACROBAT READER) |
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