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Sales Tax Ruling/
Instruction No.21/2003
GOVERNMENT OF PAKISTAN
REVENUE DIVISION
CENTRAL BOARD OF REVENUE
(SALES TAX WING)
Islamabad the 16th August, 2003.
C.No.3( 2 )STP/99 (Pt-I)
To:
The Collectors,
Sales Tax & Central Excise,
Peshawar, Rawalpindi, Lahore,
(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,
Large Taxpayers Unit,
Karachi.
Subject:- NEW SALES TAX REGISTRATIONS.
As the existing rules / procedure for sales tax registration do not provide sufficient check to ward of the applicants who want to abuse the system and in order to provide safe guard against possible abuse of the system, the Collectorate of Sales Tax and Central Excise (East), Karachi carried out on exercise of processing of new application for sales tax registration.
2.
After considering the outcome of the exercise, the following instructions are laid for new registrations:-
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(i) All individual applicants (persons other than manufacturer / companies) for new registration be
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asked to appear in person before the registration authority for verification of their personal identity,
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along with supportive documents, as indicated at Annexure-A;
(ii) Apart from declaration of business address, (including addresses of head office, manufacturing /-
business premises, branch office (s), godowns etc). in the application form, it shall be made
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mandatory for the applicants to declare home address and provide detail of the property in their
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names;
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(iii) All applicants shall be required to submit a certificate from their banks, certifying the financial
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worth of the business concern;
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(iv) Authenticity of applicant’s I.D. Card shall be checked by getting it verified from NADRA’s record;
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(v) The survey or verification of premises declared by the applicant shall be undertaken by a team
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comprising one Deputy Superintendent and one Inspector. The Superintendent, Registration
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Division may get counter verification done in at least 20% of newly registered cases; and
(vi) The telephone numbers, cell numbers declared in the application form shall be got verified from-
the concerned department / company.
Note: It shall be the personal responsibility of Sales Tax Registration Authority to ensure that all the columns of the application are properly filled in and duly verified and feeded in the computer by the responsible sales tax functionaries. In case, it is found at any subsequent stage that the particulars / statements as furnished by the applicant were false / fabricated and have been wrongly verified, the Assistant Collector who had issued the registration will be held responsible.
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- ( Dr. Kamal Azhar Minhas )
Secretary (ST-L&P)
- Copy to:-
The Joint Director, Computer, Sales Tax Wing, CBR.
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ANNEXURE-A
DOCUMENTS TO BE FURNISHED WITH THE APPLICATION FOR SALES TAX REGISTRATION.
- 1. NIC Copy of the applicant (In case of submission of form by authorized representative or any other person,
- a copy of his/her NIC).
2. Income Tax Assessment Orders for last two years.
3. NTN Certificate.
4. Memorandum of Articles of Association in case of a Company.
5. Telephone and Electricity Bill vis-à-vis declared premises.
6. Proof of any letter received on the address declared in the application form.
7. Certificate of the membership of the Federation of Commerce and Industry or any other Association / - Trade Body.
8. Bank Certificate showing financial worth of business concern.
9. Attested copy of property documents / rent agreement in relation to the business premises.
