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020716
GOVERNMENT
OF PAKISTAN REVENUE DIVISION CENTRAL BOARD OF REVENUE
(Sales Tax Wing)
SALES TAX RULING/INSTRUCTION No.57/2002
C.No.1 (57) STT/96.
Islamabad, the 16th July, 2002.
M/s. Zahid Traders,
15/1, Saddiqi Plaza,
Jail Road, Lahore.
Subject: -
CLARIFICATION IN RESPECT OF SECTION 7 OF THE SALES TAX ACT, 1990
I am directed to refer to your letter No. ZT/Ex-II/02, dated 5th July, 2002, on the subject cited above and to say that imported edible oil on which sales ax @ 20% has been paid at import stage is also chargeable to sales tax @ 20% on its supply in the local market without further processing. If such edible oil is supplied to an un-registered person, 3% further tax is also chargeable. Accordingly, commercial importers have to pay sales tax on supplies of edible oil, file sales tax returns and pay sales tax on the value addition in accordance with the provisions of section 7 of the Sales Tax Act, 1990.
(DR. ASHFAQ AHMED TUNIO)
Secretary (ST-L&P)
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