Short Title, Application and Commencement, Definitions, Enlistment Of Taxpayer, Furnishing Of Return

GOVERNMENT OF PAKISTAN CENTRAL BOARD OF REVENUE ********** Rescinded vide SRO 351(I)/2002 Islamabad, the 5th September, 2000 NOTIFICATION (SALES TAX) S.R.O. 622(I)/2000.¾ In exercise of powers conferred by section 50 of the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; (15 th 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)