GOVERNMENT OF PAKISTAN

REVENUE DIVISION

CENTRAL BOARD OF REVENUE

(Sales tax wing)

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C.No 1(14) STB/99                                                                                         Islamabad the 18th September,1999

Subject : LEVY OF SALES TAX ON "ELECTRICITY" AND "NATURAL GAS" - REQUIREMENT TO CORRECTLY PRINT CONSUMERS' / CUSTOMERS NAME AND HIS TAX REGISTRATION/ IDENTIFICATION NUMBERS.

Sales tax on "Electricity" and also on "Natural gas" has been levied with effect from 16^th August 1999. The Electricity Bills and the Gas Bills, issued by the Electricity and Gas Distribution /Supply companies shall be treated as the Sales Tax invoices under section 23 of the Sales Tax Act 1990, and shall show the amount of sales tax payable by the Consumers / Customers. This amount, as paid by the Consumer/Customer, during a tax period shall constitute input tax to determine the tax liability of a registered person in terms of section 7(i) of the Sales Tax Act, 1990 provided that such Electricity / Gas bills is in the name of registered person.

2. Since a tax invoice, under section 23, requires printing of name, address and registration number of recipient, all commercial and industrial enterprises, registered with the Sales Tax department, are required to intimate to Billing section of the relevant Electricity Supply Company / Gas Supply Company about the full and correct name of the business enterprise (registered person), address at which taxable activities / supplies are made, sales tax registration number and Common Taxpayer Identifier (CTI) number (if any ) requesting them to insert these in their computer programmers urgently. Also the registered persons should pursue such corrections by the respective Billing Companies and ensure that it is got done by the 31st October, 1999, positively.

(MUHAMMAD TAHIR)

SECRETARY (STP)