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021128
GOVERNMENT OF PAKISTAN REVENUE DIVISION CENTRAL BOARD OF REVENUE
Sales Tax Ruling/ Instruction No. 72/2002
(SALES TAX WING)
C. No.3 (20)ST-L&P/2001
Islamabad, the 28th November,2002.
To:
The Collectors,
Sales Tax & Central Excise,
Peshawar, Lahore, Rawalpindi, Gujranwala,
(East) Karachi, (West) Karachi,.
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,
KARACHI.
Subject:
REFERENCE DATES FOR DETERMINING THE MONTHLY EXPORT SHIPMENT OF EXPORTERS.
I am directed to refer
to the subject noted above and to say that M/s Pakistan Leather Garments
Manufacturers & Exporters Association (PLGMEA). Karachi vide letter dated
07.10.2002 have informed the Board that there was a confusion in the sales tax
Collectorates about the reference date for determining the monthly Export
Shipment of an exporter. They have further informed that the Customs authorities
take E.G.M. date for Air Shipment and Mate Receipt date for Sea Shipment, while
determining monthly Export Shipment for an exporter. The Association has
requested that the sales tax Collectorate may be advised to adopt the same
practice while processing the refund claims of the exporters.
2. The matter was enquired from the Collectorate of Customs (Exports), Karachi
to know the practice in the case of rebate/customs refunds. They have confirmed
that the practice in the case of rebate/customs refunds. They have confirmed
that the practice prevalent in their Collectorate is the same as intimated by
PLGMEA.
3. It is, therefore, advised that the Collectorates of Sales of Sales Tax may
also follow the same practice as in vogue in the Exports Collectorates and take
E.G.M. date for Air Shipment and mate receipt for Sea Shipment, while
determining monthly Export Shipment of an exporter.
(MANZOOR HUSSAIN MEMON)
Secretary (ST-L&P)
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