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Retailers Enlistment Tax Rules, 2000

5th September, 2000

In exercise of power 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. (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. In these rules, unless there is anything repugnant in the subject or context,

(1) “Act” means the Sales Tax Act, 1990;

(2) “application for enlistment” means application as specified in Annex ‘A’;

(3) “certificate of enlistment” means certificate as specified in Annex ‘B’;

(4) “enlisted retailer” means a retailer enlisted under these rules to pay enlistment tax under section 3AAA of the Act; and

(5) “enlistment tax return-cum-payment challan” means enlistment tax return-cum-payment challan as specified in Annex ‘C’.

3. Enlistment of taxpayer. (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 application cant to be enlisted and issue the enlistment certificate in the form set out in Annex-‘B’

4. Furnishing of return and payment of enlistment: 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: A person required to pay enlistment tax shall keep the following records, namely,-

(1) Daily record of each purchase indicating description, quantity and value of goods purchased;

(2) Daily record of aggregate sales indicating value of the goods goods sold;

(3) Monthly record of electricity bills, telephone bills, rent receipts, wages payment receipts, transport expenditure receipts and such other expenditures as relate to business activity; and

(4) quarterly inventory record.

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)

Sole Proprietor/ Individual

Partnership

AOP/HUF

Registered Firm

Company

Local authority

Artificial juridical authority

Unregistered Firm


TOTAL TURNOVER

Last Year. ________________ Rs. ____________________

DECLARATION

I declare that the above particulars are true and correct.

Signature of Authorized person with Office stamp

(Name and Designation)

Date: _______________

(FOR OFFICIAL USE)


Retaier 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 —

(i) Deposit Enlistment Tax (1% on the Monthly Sales) in the designated National Bank of Pakistan branch on monthly basis within due date (15th 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: Month ________ Year _________

1. Sales Tax Enlistment No. __________________

2. Name and Address _______________________________________________________

____________________________________________________________________________

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

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