GOVERNMENT OF PAKISTAN
CENTRAL BOARD OF REVENUE
**********
Rescinded vide
SRO 351(I)/2002
Islamabad, the 5th September,
2000
NOTIFICATION
(SALES TAX)
S.R.O. 622(I)/2000.¾ In exercise of powers
conferred by section 50 of the Sales Tax Act, 1990, read with sub-section (2) of
section 3AAA thereof, the Central Board of Revenue is pleased to make the
following rules, namely: -
1.
Short title, application and
commencement.¾ (1)
These rules may be called Retailers Enlistment Tax Rules, 2000.
(2) They shall apply to retailers engaged in making taxable
supplies in the course of furtherance of taxable activity.
(3) They shall come into force at once.
2. Definitions.¾ In these rules, unless
there is anything repugnant in the subject or context,¾
(a)
“Act”
means the Sales Tax Act, 1990;
(b)
“application
for enlistment” means application as specified in Annex ‘A’;
(c)
“certificate
of enlistment” means certificate as specified in Annex ‘B’;
(d)
“enlisted
retailer” means a retailer enlisted under these rules to pay enlistment tax
under section 3AAA of the Act; and
(e)
“enlistment
tax return-cum-payment challan” means enlistment tax return-cum-payment
challan as specified in Annex ‘C’.
3. Enlistment of taxpayer.¾ (1)
A retailer making taxable supplies shall make an application for enlistment in
the form set out in Annex-‘A’ to these rules to the Collector having
jurisdiction in the area where his business premises are located.
(2) The Collector shall, having satisfied himself with the
requisite information provided in the enlistment application, cause the applicant
to be enlisted and issue the enlistment certificate in the form set out in
Annex-‘B’.
4. Furnishing of returns and payment of enlistment.¾ A
retailer required to pay enlistment tax shall furnish in the designated bank
branch the return in the form set out in Annex-‘C’ to these rules in the manner
and within date prescribed by section 26AA of the Act.
5. Records to be kept.¾ A person required to pay
enlistment tax shall keep the following records, namely,¾
(i)
daily
record of each purchase indicating description, quantity and value of goods
purchased;
(ii)
daily
record of aggregate sales indicating value of the goods sold;
(iii)
monthly
record of electricity bills, telephone bills, rent receipts, wage payment
receipts, transport expenditure receipts and such other expenditures as relate
to business activity; and
(iv)
quarterly
inventory records.
ANNEX-A
[See rule 2(a) & 3(1)]
GOVERNMENT OF
PAKISTAN
APPLICATION FOR ENLISTMENT OF
RETAILER
(Under Sales Tax Act, 1990)
|
1. |
Name of
business: |
|
|
2. |
Business address: |
|
|
3. |
Phone: |
|
Fax: |
|
Telex / E-mail: |
|
|
4. |
Date of commencement of business: |
|
|
5. |
N.I.C. No. |
(Must be filled)
|
6. |
N.T.N. |
(Must be filled)
|
7. |
Sales Tax Registration / Enrolment
No. |
(if
any held presently / previously)
STATUS OF BUSINESS (Please tick appropriate box below)
|
1 |
Sole Proprietor/Individual |
2 |
Partnership |
|
3 |
AOP/HUF |
4 |
Registered firm |
|
5 |
Company |
6 |
Local authority |
|
7 |
Artificial juridical authority |
8 |
Unregistered firm |
TOTAL
TURNOVER
|
Last year: |
|
Rs. |
|
DECLARATION
I declare that the above
particulars are true and correct.
_______________________________________
|
Date: |
|
|
Signature of Authorized person with Office stamp
( Name and
Designation ) |
FOR
OFFICIAL USE
(Bank Official)
|
Retailer
Enlistment No. |
|
Date: |
|
|
Date
of Enlistment: |
|
_______________________________________
|
|
|
|
Signature of Authorized Person with Office Stamp
( Name and
Designation ) |
||||||||||||
ANNEX-B
[See rule 2(c)
& 3(2)]
GOVERNMENT
OF PAKISTAN
CERTIFICATE
OF ENLISTMENT
(Under Sales Tax Act,
1990)
____________________________________________________________________________________
|
COLLECTORATE OF SALES TAX |
|
|
1. |
Name: |
|
|
2. |
Address: |
|
|
3. |
You
have been enlisted as an Enlistment Taxpayer under Sales Tax Act, 1990. |
|
This
means that you must,¾ |
|
|
(i) |
Deposit
Enlistment Tax (1% of the Monthly Sales) in the designated Nantional Bank of
Pakistan branch on monthly basis within due date; (15th of each month). |
|
(ii) |
maintain
records under the Retailers’ Enlistment Tax Rules, 2000; and |
|
(iii) |
abide
by the provisions of the Sales Tax Act, 1990. |
|
4. |
Your Sales Tax Enlistment Number is: |
|
5. |
This
number must be shown in the tax returns and quoted in all your correspondence
with the Sales Tax Department. |
|
Date:___________ |
ASSISTANT
COLLECTOR (SALES TAX) (Registration
and Information Division) |
ENLISTED
RETAILER RETURN
ANNEX-C
[See rule 2(e) & rule 4]
GOVERNMENT
OF PAKISTAN
RETAIL TAX RETURN-CUM-PAYMENT CHALLAN
FOR
ENLISTED RETAILERS
PART-I
Tax
Period
|
1. |
Sales Tax Enlistment No. |
|
2. |
Name
and addresses: |
|
|
|
|
|
|
3. |
Opening balance (closing balance of
previous month) Rs. |
|
|
4. |
Sales |
||||
|
|
|
Value (Rs.) |
Rate |
Sales Tax
due (Rs.) (Payable) |
|
|
(i) |
Taxable goods: |
|
1% |
|
|
|
(ii) |
Exempt goods: |
|
|
|
|
|
(iii) |
Total: |
|
|
|
|
|
5. |
|
Purchases |
|
|
|
|
|
Value (Rs.) (including Sales Tax) |
|
|
(i) |
Taxable goods: |
|
|
|
(ii) |
Exempt goods: |
|
|
|
(iii) |
Sales tax paid on utilities: |
|
|
|
(iv) |
Other expenditures: |
|
|
|
(v) |
Total: |
|
|
6. |
Closing stock balance: (Rs.) |
|
|
|
|
Value
|
7. |
DECLARATION
|
|
|
I declare
that the above particulars are true and correct. |
|
Date: |
|
|
Signature of
Authorized Person with Office Stamp
(Name and
Designation) |
PART-II SALES TAX PAYMENT CHALLAN (For Bank Use)
|
8. |
Sales
Tax (Head of A/C): |
0 |
2 |
2 |
0 |
0 |
0 |
0 |
|
Sr.No. |
|
|
9. |
Amount
paid: |
|
Rs. |
|
|
10. |
Amount
in words: |
|
|
Dated: |
|
|
(Treasury /
Authorized Bank) with
Official Stamp. |
[F.No.1(38)STM/2000-XVIII]
( ABDUL RAZZAQ
)
SECRETARY (SALES TAX)