GOODS AND SERVICES FOR YOUR OWN USE
Businesses are required to pay tax on purchases of equipment, services and supplies used in carrying on their business. If purchased from a licensed supplier, tax must be paid to the supplier. If purchased from an unlicensed supplier located outside Saskatchewan, tax must be submitted with your return on the laid down cost, which includes currency exchange, transportation charges, customs, duties, and importation charges, but not the GST.
SASKATCHEWAN ELECTRONIC TAX SERVICE (SETS)
Saskatchewan Ministry of Finance has made it possible to report and remit tax electronically through the use of a standard Internet connection. The Saskatchewan Electronic Tax Service (SETS) offers a secure, fast, easy and convenient alternative to filing returns in paper format. Several E-File services are currently available through SETS.
Businesses may use SETS to file and pay returns for Provincial Sales Tax and other provincial taxes.
SETS allows businesses to:
File and pay returns or make payments on account.
File a return and post-date the payment to the due date.
View account balance and statement information.
Authorize your accountant to file on your behalf.
Subscribe to an E-Mail Notification Service that allows the option to be notified by e-mail that a tax return should be filed (replaces the paper forms normally received in the mail).
FOR FURTHER INFORMATION
Ministry of Finance Revenue Division PO Box 200 Regina, Saskatchewan S4P 2Z6
Toll Free 1-800-667-6102
Provincial Sales Tax bulletins, forms and information are available on the Internet at: http://www.finance.gov.sk.ca/taxes/pst
To receive automatic e-mail notification when this (or any other) bulletin is revised, go to www.finance.gov.sk.ca/taxes, click on the “What’s New” information then click on the “subscribe” button.