Tax

1. SALES TAX 1990  PDF
   
2. SALES TAX RULES 2006   PDF
   
3. SALES TAX SPECILWITHHOLDING RULES 2007   PDF
   
4. SALES SPECIAL PROCEDURE RULES 2007   PDF
   
5. DOCUMENTS REQUIRED FOR SALES TAX REGISTRATION  PDF
   

NOTIFICATIONS/SRO,S:

1. 2010 sro1037
2. 2010sro371
3. 2010sro395
4. 2010sro396
5. 2010sro398
6. 2010sro610
7. 2010sro748
8. 2010SRO1038
9. 2010SRO1040
10. 2010SRO1042
11. 2011sro01
12. 2011sro274
13. clarifiation of sro283
14. saro323
15. sro82
16. sro116
17. sro117
18. sro163
19. sro180
20. sro229
21. sro230
22. sro231
23. sro232
24. sro260
25. sro283
26. sro369
27. sro398
28. sro399
29. sro400
30. sro480
31. sro481
32. sro482
33. sro483
34. sro484
35. sro485
36. sro486
37. sro487
38. sro645
39. sro648
40. SRO685OF2010
41. SRO706OF2010
42. SRO707OF2010
43. SRO708OF2010
44. sro727
45. sro775
46. sro776
47. sro805
48. sro821
49. SRO824(19-182010)
50. SRO862(I)2010
51. SRO 1012
52. SRO1125
53. SRO 01 2012
54. SRO 79(1) DATED FEB02 2012
55. SRO 135(1) 2012 DATED FEB10 2012
56. SRO 191(1) 2012 DATED FEB23 2012
57. SRO136(1)2012 DT FEB14 2012
58. SRO167(1)2012 DATED FEB22 2012

Sales Tax was a provincial subject at the time of partition. It was being administered in the provinces of Punjab & Sindh as provincial levy. Sales tax was declared a federal subject in 1948 through the enactment of General Sales Tax Act, 1948 and in 1952, this levy was transferred permanently to the Central Government. Sales tax was levied at the standard rate of 6 pies per rupee at every stage whenever a sale was effected. The trading community protested against this system, and this resulted in the enactment of Sales Tax Act 1951.

A system of licensed manufacturers & wholesalers was instituted whereby they were allowed to purchase goods free of sales tax from each other and pay tax on sales to unlicensed traders. Imports were chargeable to Sales Tax but the licensed manufacturers & wholesalers were allowed to import goods without the payment of Sales Tax. Later on Sales Tax became chargeable on locally produced & imported goods at the time of their sales & import, respectively. The sales tax, was collected under the Finance Ordinance, 1956, on goods which were chargeable to Central Excise Duty, as if it were a duty of Central Excise. In April 1981, by virtue of an amendment in the Sales Tax act, 1951, the collection of Sales Tax on non-excisable goods was also entrusted to the Central Excise Department.

In the late eighties the government decided to replace Sales Tax with the Value Added Tax in the country as a part of its structural adjustment program which was undertaken to correct anomalies & distortions both in our tax & non-tax regimes. Accordingly new enactment titled Sales Tax Act 1990 replaced Sales Tax Act 1951 with effect from 1-11-1990.

Following sectors are required to get registration for sales tax and charge sales tax on their supplies/ services:
1-Manufacturing
2-Import
3-Services
4-Distribution, Wholesale & Retail stage.

Previously it was being charged at the manufacturing & import stage, and its scope has been extended now to remaining sectors.

Sales Tax is chargeable on all locally produced and imported goods except computer software, poultry feeds, medicines and unprocessed agricultural produce of Pakistan and other goods specified in Sixth Schedule to The Sales Tax Act, 1990

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