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021119
GOVERNMENT OF PAKISTAN REVENUE DIVISION CENTRAL BOARD OF REVENUE
Sales Tax Ruling/Instruction No.69/2002
(SALES TAX WING)
C.No.3(35)STP/98
Islamabad, the 19th November, 2002.
To:
The Collectors,
Sales Tax & Central Excise,
Peshawar, Lahore, Rawalpindi,
(East) Karachi, (West) Karachi, Gujranwala.
The Collector,
Customs, Sales Tax & Central Excise,
Hyderabad, Multan, Quetta.
The Collector,
Collectorate of Sales Tax,
Faisalabad.
The Collector of Sales Tax,
Office of the Director General,
Large Taxpayers Units,
KARACHI.
Subject:-
CLARIFICATION REGARDING SECTION 23 OF THE SALES TAX ACT, 1990.
I am directed to refer
to the subject noted above and to say that Collectorate of Sales Tax & Central
Excise, (East) Karachi, vide letter C.No.8(0121066002)ST/EC/Ref/2001, dated
21.10.2002 has informed the Board that some registered persons who are engaged
in multiple business activities are issuing Sales Tax invoices with same serial
number but with different dates to depict various commodities. He has further
stated that certain units issue same serial numbered invoices with the alphabet
corresponding to the business activity e.g. “Y” for yarn, ”D” for dying etc.
2. The matter has been examined in the Board. Issuance of invoices in a way as
mentioned above is contrary to the provisions of section 23 of the Sales Tax
Act, 1990. However, keeping in view that such practice is existing in the filed,
it is advised that invoices issued in such manner up to 20.11.2002 may be
accepted provided no serious contravention is involved and conditions laid down
under section 73 of the Sales Tax Act, 1990 have been fulfilled.
3. Henceforth, all registered persons shall make purchases/supplies against
progressively serial numbered invoices for the financial year, indicating
full/detailed description of the goods i.e.
quality/variety/category/count/weight/packing etc.
(MANZOOR HUSSAIN MEMON)
Secretary (ST-L&P)
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