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030527
SALES TAX INSTRUCTIONS/
RULING NO. 14/2003
GOVERNMENT OF PAKISTAN
CENTRAL BOARD OF REVENUE
REVENUE DIVISION
(SALES TAX WING)
C. No. 3(62)STP/1997 (pt-I) Islamabad the 27th May, 2003.
To:
The Collector,
Collectorate of Sales Tax & Central Excise,
Lahore/ Rawalpindi/Gujranwala/ Peshawar/Karachi (East/West).
The Collector,
Collectorate of Customs, Sales Tax & Central Excise,
Multan/Hyderabad/Quetta.
The Collector,
Collectorate of Sales Tax, Faisalabad.
The Collector,
Large Tax Payers Unit, Karachi.
SUBJECT: CLARIFICATION REGARDING REGISTRATION OF IMPORTERS WHO ARE NOT CONDUCTING
ANY TAXABLE ACTIVITY AT POST IMPORTATION
STAGE.
I am directed to refer to the subject cited above and to say that a question
has been raised whether exemption from registration can be accorded to those
importers who are not making any taxable supplies of imported goods to any other
person in the course of furtherance of taxable activity subject to tax under
section 3 of the Sales Tax Act, 1990.
2.
The Central Board of Revenue has examined the matter in consultation with the
Law & Justice Division. It is clarified that in terms of section 3 read with
sections 2(33), 2(41) and 2(35) of the Sales Tax Act, 1990 importers who are
engaged in importing goods taxable at the import stage are required to be
registered under section 14(1)(iii) of the Sales Tax Act, 1990 irrespective of
the fact whether or not they are conducting any taxable activity at post
importation stage. Thus such importers of taxable goods who are
importing/purchasing goods not for further sale or business or non-business use
are required to get registered under section 14(1)(iii) of the Sales Tax Act,
1990 and pay sales tax on computed value addition on supply of goods made to
themselves in terms of section 2(33)(a) read with section 3 of the Sales Tax
Act, 1990.
3. This Ruling shall supersede all earlier rulings or any other correspondence issued by the Board in this regard.
(Pervez Esbhani)
Secretary (STR&S)
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