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Sales Tax Instructions

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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

Lahore/ Gujranwala/ Faisalabad/ Peshawar, Hub.] Copy of letter C. No.1/PA-COLL/98/4898,<br />

dated 27 th January, 1998 is reproduced as under:-<br />

C. NO.1/PA-COLL/98/4898 DATED 27 TH FEBRUARY, 1998<br />

SUBJECT:<br />

SALES TAX REFUND ON THE BASIS OF AZAD KASHMIR SPINNING<br />

UNITS.<br />

Kindly refer to the subject cited above.<br />

2. The re-checking of refund claims of M/s. Kamal Spinning Mills Jhang Road, being<br />

registered as a commercial exporter revealed that said party has claimed sales tax refund<br />

of Rs.7,27,496/- for 10/97 and Rs.5,45,622/- for 9/97 against the invoices issued by Fazal<br />

Textile Mills Ltd., Mirpur Mangla Azad Kashmir.<br />

3. It is also detected that M/s. Saqib Fabrics Gulistan Colony Faisalabad has claimed <strong>Sales</strong><br />

<strong>Tax</strong> amounting to Rs.13,50,000/- for 10/97 on the basis of invoices issued by Fazal Textile<br />

Mills Mirpur Azad Kashmir.<br />

4. Show cause notice have been issued to both parties to recover the illegal <strong>Sales</strong> <strong>Tax</strong> input<br />

tax claimed / received by them. Now they have shifted Head Offices to Islamabad.<br />

Appropriate action is being taken.<br />

[Issued by the Collectorate of <strong>Sales</strong> <strong>Tax</strong>, Faisalabad, under the signature of<br />

Mr.Muhammad Azhar Iftikhar, Collector, addressed to the Member (<strong>Sales</strong> <strong>Tax</strong>), Central Board<br />

of Revenue, Islamabad.]<br />

********<br />

C. NO.1(1)ST-AIU/98 DATED 26 TH FEBRUARY, 1998<br />

SUBJECT:- INTER-COLLECTORATE DOCUMENT VERIFICATION<br />

SYSTEM.<br />

The undersigned is directed to refer to the subject mentioned above and to state<br />

that with immediate effect, each Collectorate is to set up a unit for the purposes of<br />

recording and monitoring the document verification requests received from other<br />

Collectorates. In order to ensure speedy compliance and standardization amongst all the<br />

Collectorates, it is requested that the following rules may be complied with:-<br />

(i)<br />

(ii)<br />

(iii)<br />

(iv)<br />

(v)<br />

The Unit to be titled ―Verification Unit‖.<br />

Verification are to be classified IMMEDIATE, IMPORTANT OR<br />

ROUTINE.<br />

Immediate verifications are to be responded within 10 to 14 days.<br />

Important are to be responded within 3 weeks to 4 weeks.<br />

Routine need not be responded to, however, the verification may, instead<br />

be placed in the folder of the taxpayer so that it is taken to the taxpayers‘<br />

premises whenever an Auditor visits him for audit purposes.<br />

(An Auditor should routinely obtain details of a taxpayer being visited<br />

which can be forwarded to the originating Collectorate(s). There need be<br />

no suspicion of anything fraudulent; however, it will aid a visiting

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