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030121
GOVERNMENT OF PAKISTAN CENTRAL BOARD OF REVENUE REVENUE DIVISION
SALES TAX INSTRUCTIONS/RULING NO. 02/2003
(SALES TAX WING)
C. No. 1(1)STR/2003.
Islamabad the 21st January, 2003.
To:
The
Collector of Sales Tax & Central Excise,
(East/West/LTU), Karachi/Hyderabad/Faisalabad/ Lahore/Rawalpindi/Gujranwala.
The
Collector of Customs Sales Tax & Central Excise,
Hyderabad/Quetta/Peshawar.
The Collector of Sales Tax, Faisalabad.
SUBJECT:
CLARIFICATION ABOUT COMPULSORY ENROLMENT.
A
question has been raised whether persons who are required to be enrolled under
sales tax law can be compulsory enrolled in terms of section 3A(4) read with
section 19 of the Sales Tax Act, 1990. This analogy is based on the reasoning that persons who are required to
be registered under the Sales Tax Act, 1990 but do not apply for registration
can be compulsory registered under section 19 of the Act.
2. The
matter has been examined in the Central Board of Revenue. Turnover tax is charged, levied and paid in
terms of the provisions of section 3A of the Sales Tax Act, 1990 read with
sub-section (7) of section 8 and notifications issued there under. Sub-section (4) of section 3A envisages that
all provisions of the Sales Tax Act, 1990 shall apply to the charge, payment,
collection and enforcement of the turnover tax, as if it were sales tax under
section 3.
3. The word
“enforcement” has been specifically used in section 3A(4) of the Sales Tax Act,
1990, hence persons liable to be enrolled under the turnover tax regime can be
compulsory enrolled in terms of section 3A(4) read with section 19 of the Sales
Tax Act, 1990.
(Pervez Esbhani)
Secretary (STR&S)
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