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020608
GOVERNMENT
OF PAKISTAN REVENUE DIVISION CENTRAL BOARD OF REVENUE (Sales Tax Wing)
SALES TAX RULING/INSTRUCTION No.45/2002
C.No.1 (63) ST-L &P/2001-Pt
Islamabad, the 8th June, 2002.
To: The Collectors,
Sales Tax & Central Excise,
Rawalpindi, Peshawar, Gujranwala,
(East) Karachi, (West) Karachi, Lahore.
The Collectors
Customs, Sales Tax & Central Excise,
Multan, Hyderabad, Quetta.
The Collector of Sales Tax.
Faisalabad.
Subject: -
VOLUNTARY ‘BEFORE – THE-DUE-DATE PAYMENTS’ OF SALES TAX
I am directed to refer to
Board’s letter of even number dated 28.06.2001 (copy enclosed) and to reiterate that
if any person voluntarily desires to pay any amount of sales tax at any time before the
due date, he may be allowed to do so subject to the conditions specified in the said
letter.
(DR. ASHFAQ AHMED TUNIO)
Secretary (ST-L&P)
GOVERNMENT OF PAKISTAN REVENUE DIVISION CENTRAL BOARD OF REVENUE(Sales Tax Wing)
C.No. 3(9) ST-L &P/2001-Pt
Islamabad, the 28th June, 2001.
To: (1) Collectors of Collectorate of Sales Tax
& Central Excise,
Rawalpindi, Peshawar, Gujranwala,
(East) Karachi, (West) Karachi, Lahore, Faisalabad.
(2) Collectors of Customs,
Sales Tax & Central Excise,
Multan, Hyderabad, Quetta.
(3) Collectors of (Customs)
Appraisement, Preventive, Exports (Karachi)
Faisalabad and Sambrial.
Subject: -
VOLUNTARY ‘BEFORE – THE-DUE-DATE PAYMENTS’ OF SALES TAX
I am directed to refer to the
subject noted above and to state that a question has been raised whether a registered
person can voluntarily deposit any part of the amount of sales tax which might be due from
him by the fifteenth day of the month following the tax period, on any day during the tax
period itself, and whether such advance payment can be adjusted in the tax return filed by
such registered person for the relevant tax period by the due date.
2. The question has been examined in the Central Board of Revenue and it is held that
none of the provisions of the Sales Tax Act, 1990 as such bars any registered person to
deposit such payment of sales tax before the due date A registered person can therefore,
make payment of any amount out of sales tax which might be due from him for that tax
period in advance, on any date during the tax period provided that:-
(i) the tax period to which such advance payment relates is shown on the return;
(ii) the words “advance payment” are clearly written on the return; and
(iii) the amount so paid is indicated as “carry forward” in the relevant
column of the return.
3. All such payment shall be treated as ‘carry forward’ and the registered
person shall be entitled to adjust the same in the tax return due to be filed by him for
that tax period under section 26. No additional tax or penalty shall be attracted in such
case. The Collectorate of Sales Tax will however, ensure that their computer sections do
not indicate such case as short filers.
4. This clarification shall mutatis mutandis apply to enrolled persons and such
people who are discharged their tax liabilities under special procedures notified under
section 71 of the Sales Tax Act, 1990.
(DR. ASHFAQ AHMED TUNIO)
Secretary (ST-L&P)
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