Sales Tax Ruling

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030401

Sales Tax Ruling/
Instruction No. 06/2003

GOVERNMENT OF PAKISTAN
REVENUE DIVISION
CENTRAL BOARD OF REVENUE
(SALES TAX WING)

C.No.3(36)STP/99                                                                                                           Islamabad, the 1st April, 2003.

To:             The Collectors,
                 Sales Tax & Central Excise,
                 Peshawar, Lahore, Rawalpindi,
                 (East) Karachi, (West) Karachi, Gujranwala.

                 The Collectors,
                 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:-    RECEIPT OF SALES TAX PROCEEDS IN FOREIGN EXCHANGE FROM THE COUNTRY TO WHICH THE GOODS WERE EXPORTED.

                I am directed to refer to the subject cited above, and to say in cases wherein L.C. is established or sales proceeds are remitted from the Head Office / Regional Office of the buyer (having multiple offices in various countries), it may be treated as the sales proceeds have been received from the country to which the goods had been exported.

(Dr. Kamal Azhar Minhas)
Secretary (ST-L&P)
Tel: 9205311, Fax: 9215418

E-mail:stp@cbr.gov.pk

Distribution: As per list.

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