RETAIL TAX RULES, 1998
Notification No. S.R.O.
1333(1)/97, dated 31st December, 1997.—In exercise of the powers conferred by section 3AA of the Sales
Tax Act, 1990 read with section 26AA thereof, the Federal Government is pleased
to specify the 1st February, 1998, to be the date for the charge, levy and
payment of retail tax from the persons dealing in any one or more of the goods
specified in sub‑rule (2) of rule 1 of the Retail Tax Rules, 1998, namely:‑‑
1. Short title,
application and commencement.‑‑(1) These rules may be called the Retail Tax Rules, 1998.
(2) They shall apply to
persons engaged in making taxable supplies as a retailer. wholesaler including
a dealer or any other person dealing in any one or more of the following goods
at any place in Pakistan and whose annual taxable turnover is not less than
three hundred thousand rupees in any period during the last twelve months,
namely:‑‑
(i) Electronics
and electrical goods and appliances and parts
thereof
as specified in Annex‑A;
(ii) autoparts‑
(iii) watches
and parts thereof;
(iv) tyres
and tubes; and
(v) sanitary
wares or sanitary fittings.
(3) They
shall come into force on and from the first day of January,
2. Definitions:‑(1) In these rules unless there is anything
repugnant in the subject or context—
(a) "Act"
means tire Sales Tax Act, 1990;
(b) "Annex"
means an annex appended to these rules;
(c) "enrolment
application" means application for enrolment as a
taxpayer for retail tax as shown at Annex‑B; .
(d) "enrolment
certificate means a certificate of enrolment for
retail tax in the forth specified in Annex‑C;
(e) “Return”
means retail tar‑ return‑cum‑payment challan as specified in Annex‑D;
(f) "Implementation
Committee" means the committee constituted under rule 8.
(2) All other words and
expressions used but not defined in these rules shall have the same meaning as
are assigned to them under the Act.
3. Enrolment of taxpayer
of retail tax.—(1) A retailer,
wholesaler including dealer or any other person who is liable to be enrolled
for retail tax shall make an application for enrolment 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
enrolment application, cause the applicant to be enrolled as taxpayer of retail
tax and issue the enrolment certificate accordingly.
4. Furnishing of
returns; and payment of retail tax.‑A retailer, wholesaler including dealer or any other person
enrolled under these rules shall deposit the return‑cum‑payment challan in a
designated branch of the National Bank of Pakistan for the tax period as
specified in section 26AA of the Act.
5. Records to be kept.‑‑(1) A retailer, wholesaler including dealer or
ally other person required to file a return under rule 4 shall keep and
maintain the following records, namely:‑‑
(a) Record
of purchases indicating description, quantity, value of goods purchased, amount
of sales tax paid and the name and address of the seller;
(b) record
of sales indicating description, quantity, value of goods sold, amount of sales
tax collected and the name and address of the buyer;
(c) a
cash memo book duly authenticated, on each leaf, by the appropriate officer of
sales tax. having legibly printed on it the Sales Tax Enrolment Number of the
retailer or wholesaler and the following details, namely:‑‑
(i) A
running serial number for a financial year;
(ii) date:
(iii) name
and address of the retailer or wholesaler or any other enrolled person;
(iv) description
of goods sold;
(v) number
and quantity;
(vi) rate;
(vii) amount;,
(viii) total:
(ix) retail
tax; and
(x) grand
total.
(2) A specimen cash memo
is shown at Annex‑E.
6. Obligations of a
taxpayer of retail tax.‑‑A
retailer, wholesaler including dealer or any, other person required to be
enrolled under these rules shall—
(a) get himself enrolled as soon as he is required
to do so under the Act;
(b) file return as required under the Act;
(c) display his enrolment
certificate conspicuously at the place of his business;
(d) charge retail tax at
the rate of three per cent of sale value of his customers; and
(e) issue
cash‑memo to his customers irrespective of their demand whenever a sale
exceeding fifty rupees takes place.
7. Option for normal
sales tax regime instead of enrolment for retail tax.‑‑Any person who is required to be enrolled
under these rules may opt for registration under section 18 of the .pct for the
normal regime of sales tax.
8. Implementation
Committees. ‑‑(l) There shall
be set up one Implementation Committee in each Collectorate of Sales Tax to
deal with the affairs of retail tax and the Committees shall draw members from
amongst the representatives of the following, namely:‑‑
(a) One
representative of Anjuman‑e‑Tajran:
(b) one
representative of each Association of particular sector of goods:
(c) one
representative of local Chamber of Commerce and Industry: and
(d) such
officers of the respective Collectorates as the Collector may appoint.
(2) The meetings of
these Implementation Committees shall be chaired by the Collector or Additional
Collector of sales tax.
(3) The Implementation
committees shall‑‑
(i) assist
in survey for the threshold of a retailer, wholesaler including dealer or any
other person liable to enrolment with reference to enrolment for retail tax in
the area of its jurisdiction;
(ii) make
recommendation in respect of determination of the turnover of a retailer or a
wholesaler (including dealer) or any other person with reference to retail tax;
(iii) extend
full co‑operation to the sales tax department in collecting the due amount of
tax correctly; and
(iv) look
into the complaints of taxpayers and problems of tax collection with regard to
retail tax and suggest remedial measures for appropriate action under the law.
ANNEX‑A
[See rule 1(2)(i)]
ELECTRONICS AND ELECTRICAL GOODS AND APPLIANCES
AND PARTS THEREOF
1. Airconditioners
(all types).
2. Audio
and video laser disk players.
3. Audio
and video tapes (blank and recorded excluding those recorded with Quranic
verses).
4. Audio
cassette players including amplifier sets, turntables, radio‑cum cassette
players/recorders and walkman ( all types).
5. Computer
(Video) games.
6. Deepfreezers
(all types).
7. Duplicating
machines.
8. Electric
bulbs, tubes and lamps.
9. Electric
cookers (all types).
10. Electric
dishwashers.
11. Electric
fans (all types).
12. Electric
heaters (all types).
13. Electric
irons.
14. Electric
room coolers (all types)
15. Electric
sewing machines.
16. Electric
shavers.
17. Electric
Typewriters.
18. Electric
watercoolers.
19. Electro‑thermic
appliances (coffee or tea makers, toasters, kettles, sandwitch makers
etc.),
20. Fascimile
machines & teleprinters.
21. Food
grinders and mixers
22. Fruit
or vegetable juicers.
23. Hair
dryers, Massagers.
24 Loudspeakers
and speaker sets (all types).
25. Microwave
ovens.
26. Projectors.
27 Radios.
28. Refrigerators
(all types).
29. Scanners.
30. Telephone
sets (including video phones and cordless sets).
31. Television
sets including VCRs and VCPs in one casing with common base
32. TV
& Video Cameras.
33. Vacuum
cleaners.
34. VCR
and VCP (including dish receivers).
35. Washing
Machines (all types).
ANNEX‑B
[See rule 2(c)]
Jan 98/STR‑1
GOVERNMENT OF PAKISTAN
RETAIL, TAX ENROLMENT FORM
|
(O1) Name
of Shop/Business____________________________________
(02) Proprietor's
name_________________________________________
(03) National
Identity Card No.
(04) National
Tax No. (NTN)
(05) Business
address________________________________________
_________________________________________
_________________________________________
(06) Telephone
number(s) ____________________________________
(07) Fax
number (if any) ______________________________________
(08) Major
line of business (Commodity)__________________________ (Please specify the
Item/Commodity in which to be enrolled as a retailer or wholesaler (including
dealer). List of items are specified in sub‑Rule (2) of Rule 1 of the Retail
Tax Rules.
(09) Approximate
value of stocks _________________________
(as
on the day of enrolment)
DECLARATION
(10) I
declare that the above particulars are true and correct.
_______________________ ____________
Proprietor's
Signature Date
(with stamp)
|
(FOR OFFICIAL USE)
|
(11) Retail Tax Enrolment Number
(12) Date of enrolment
Day Month Year
From.—Incharge
Computer To.‑‑
Assistant Collector/Spudt.
Section. (with signature
& (Registration
& Information
Official
Stamp) Division)
The enrolment certificate is
enclosed for signature.
|
|
ANNEX-C
[See
rule 2(d)]
GOVERNMENT
OF PAKISTAN
COLLECTORATE
OF_________________
______________________________________________
T-2/V.I.
ENROLMENT
CERTIFICATE
RETAIL
TAX
(UNDER
THE SALES TAX ACT, 1990)
(O1) NAME
(02)
ADDRESS
(03) You have been enrolled as a
taxpayer of Retail Tax under Sales Act, 1990.
This means that you must:‑‑
(i) deposit
Retail Tax in the Authorized Bank and furnish the same along‑with tax return
on quarterly basis; and
(ii) a
bide by the provisions of Sales Tax Act, 1990.
(04) Your
Retail Tax
Enrolment
Number
is
(05) This
number must be shown in the tax return and quoted in all your correspondence
with the Sales Tax Office.
________________________
Assistant
Collector (Sales Tax)
(Registration)
|
|
ANNEX‑D
[See
rule 2(e)]
Dec.
97/STR‑2
GOVERNMENT
OF PAKISTAN
RETAIL
TAX RETURN‑CUM‑PAYMENT CHALLAN
(O1) Retail
Tax Enrolment
Number Tax
Period
(02)
From M‑
To
(03) Name
and Address
(04) Sales:
(05) Purchases
(taxable goods):
DECLARATION
(06) I
declare that the above particulars are true and correct
___________________ ___________________
Signature Date
PART‑II Retail
Tax Payment
Challan (For
Bank use only)
Sr.No.___________
(07) Retail
Tax (A/C head) 220000.
(08) Amount
received in figures____________________________
(09) Amount
received in words____________________________
____________ ______________
Date Authorised
Bank
(with
official stamp)
|
|
ANNEX‑E
[See
rule 5(c)]
CASH
MEMO
RTE NO. : RTE
00123456 Serial
No. 007651
Nawab Din and Grand Sons
22‑The Mall, Lahore. Phone:
7235233
Buyer's Name &
:______________________
Address ______________________
S.No. Description Rate Quantity/No.Amount
|
|||||||||||||||||||||||||
Note:‑‑ This
specimen is only for elucidation of the essential elements of
a cash memo
[Issued by the Federal Government, under the
signature of Mr. Sarfraz Ahmed Khan, Additional Secretary, vide Ex. Ord. Gaz.
of Pak., 1997, Pt. II, P. 3442. File C. No. 3(30)STC/97‑pt.]
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