GOVERNMENT OF PAKISTAN

REVENUE DIVISION

CENTRAL BOARD OF REVENUE

(SALES TAX WING)

***

Islamabad, the 6^th June, 2005.

NOTIFICATION

(SALES TAX)

S.R.O.  525(I)/2005.—In exercise of the powers conferred by sub-section (5) of section 26 of the Sales Tax Act, 1990, the Central Board of Revenue is pleased to require all registered persons engaged in the import or supply of taxable goods, excluding the persons engaged in the manufacturing or supply of,—

(a) cotton yarn, blended yarn or man-made yarn, textile fabrics, made-ups, garments and articles of apparel;

(b) leather and articles thereof, including footwear;

(c) carpets of all sorts,

(d) surgical goods; and

(e) sports goods,

to furnish a summary of their purchases and sales made during a tax period by the 15^th of the month following the said tax period, to the Collector of Sales Tax having jurisdiction in the form as specified in the annexure below, namely:—

ANNEXURE

SUMMARY STATEMENT UNDER

SECTION 26(5) OF THE SALES TAX ACT, 1990

Name___________________________________________________________

Sales Tax Registration Number_______________________________________

Tax period _______________

(1)        SUMMARY OF PURCHASE INVOICES

S. No.	Sales tax Registration No. of supplier	Name and complete address `of supplier	Number of purchases / Invoices received	Sales tax involved
(1)	(2)	(3)	(4)	(5)

(2)        SUMMARY OF SALES INVOICES

S. No.	Sales tax Registration No. of buyer	Name and complete address of buyer	No. of invoices issued	Sales tax involved
(1)	(2)	(3)	(4)	(5)

Signature of authorized person________________________________________

Name and NTN No.________________________________________________

Date____________________________________________________________

Stamp___________________________________________________________

2.         This notification shall apply to purchases and supplies made on or after the 1^st July, 2005.

[C. No. 1/33-STB/2005]

(Dr. Muhammad Zubair)

Secretary (ST & CE-Budget)