Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the CBR, Islamabad, under the signature of Mr. Nisar Muhammad, Secretary
(STT), addressed to the Collector of Customs, Appraisement, Karachi.]
********
C. NO.3(43)STP/97 DATED 19 TH NOVEMBER, 1997
SUBJECT:- SALES TAX REFUND RULES, 1996.
I am directed to refer to the subject cited above and to say that no refund should
be allowed on account of export related goods unless the goods are actually exported.
Special care is to be exercised in the case of manufacturer-cum-exporters, so that they get
refund only after fulfillment of conditions as laid down in rule 5 of Sales Tax Refunds
Rules, 1996 (Copy enclosed).
[Issued by the C. B. R., Islamabad, under the signature of Mr. Ahad Nawaz, Secretary
(STP), addressed to the Collector, Sales Tax, Karachi (East/West)/ Multan/ Hyderabad/
Peshawar/ Hub/ Rawalpindi/ Gujranwala/ Faisalabad/Lahore.]
Copy of the Sales Tax Refund Rules, 1996 is reproduced as under:-
SALES TAX REFUND RULES, 1996
Notification No. S.R.O. 695(I)/96, dated 22 nd August, 1996. -- In exercise of the powers
conferred by section 50 of the Sales Tax Act, 1990, read with subsection (1) and
(2) of section 10 thereof, the Central Board of Revenue is please to make the
following rules, namely:-
1. Short title, application and commencement. --(1) These rules may be called Sales Tax
Refund Rules, 1996.
(2) These shall apply to the cases where the tax return filed by a registered person
indicates that he tax exceeds the output tax and the excess amount is liable to be
refunded to the registered person.
(3) These shall come into force at one.
2. Definitions. -- In these Rules, unless the subject or context provide otherwise:-
(i) ―Act‖ means the Sales tax Act, 1990;
(ii) ―Commercial exporter‖ means a person whose taxable activity is confined to
zero rated supplies and opts for voluntary registration under section 18 of the
Act;
(iii) Office-incharge‖ means Assistant Collector, Deputy Collector or Additional
Collector who holds charge of the Refund Section; and
(iv) ―Investor‖ means a person covered under the proviso to sub-section (1) of
section 10 of the Act.
3. Refund Section. -- (1) There shall be established a Refund Section in each
Collectorate of Sales Tax to process and settle the refund claims.
(2) The Refund Section shall be headed by an Assistant Collector such other senior
officer of sales tax as may be nominated by the Collector of sales tax.