SALES TAX GENERAL ORDER NO 03 of 1998

SALES TAX GENERAL ORDER NO. 3 OF 1998,

DATED 31ST JULY, 1998

[Reported as PTCL 1998 St. 1523(i)]

Subject: SALES TAX REGISTRATION OF IMPORTERS.

Sales tax registration of importer is a requirement under the Sale Tax Act, 1990. For a correct implementation of the said requirement, the following procedure is prescribed:--

(a) the Sales Tax Registration number of the importer shall be quoted on the bill of entry (home consumption, into-bond and ex-bond) filed with the Customs, and

(b) a photo-copy of the last month's Sales Tax Return (bank- receipted) of the said Importer shall be appended with the bill of entry, so filed. For example; the bills of entry filed during September, 1998, shall be appended with a photo-copy of the bank-receipted Sales Tax Return for July, 1998 (which is otherwise required to be filed in the authorized NBP branch by 15th August, 1998), if the importer's sales tax registration date is 31.07.1998 or earlier.

2. The provisions of the General Order shall take effect for the bills of filed on or after the 1st day of September, 1998.

3. This issues with the concurrence of the Member (Customs).

[Issued by the C.B.R., Islamabad, under the signature of Mr. Akhtar Ali, Secretary (STP),vide File C.No. 3(62) STP/97 (pt).]