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

GOVERNMENT OF PAKISTAN REVENUE DIVISION CENTRAL BOARD OF REVENUE (SALES TAX WING) *** Islamabad, the 6th 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 15th 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 1st July, 2005. [C. No. 1/33-STB/2005] (Dr. Muhammad Zubair) Secretary (ST & CE-Budget)