Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the C.B.R., Islamabad, under the signature of Mr. Akhtar Zaman Khattak,
Secretary (STJ), being addressed to Mr. Saeed Akhtar, Collector of Sales Tax, Custom House,
Nabha Road, Lahore, with their letter C. No. Coor-3 (105)/98, dated 25 th August, 1998.]
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STANDING ORDER NO. 4 OF 1998 DATED 29 TH AUGUST, 1998
SUBJECT:-
PROFILING OF EXPORTERS FOR THE PURPOSE OF THE
SALES TAX IN TERMS OF SRO 906(I)/98, DATED 12 TH
AUGUST, 1998.
I pursuance of Rule 12-A inserted in the Sales Tax Refunds Rules, 1998 vide
SRO. 906(I)/98 dated 12 th August, 1998, the following procedure is laid down for the
immediate implementation of the scheme envisaged therein:
(iii) The refund section will issue letters in the enclosed format requesting each exporter
to submit the requisite documents needed for the profiling within thirty days.
(iv)
(v)
(vi)
(vii)
On receipt of the requisite documents, the exporter will be classified in the
category ‗Gold‘, ‗Silver‘ or; ‗Other‘ as the case may be, on the basis of the
criteria laid down in the said Rule 12-A. In case the documents are not
submitted by the Exporter within thirty (30) days the exporter will
automatically be rated in the category ‗Other‘.
All the dormant exporters will also be rated in category of ‗Other‘.
The Refund Counter and each sub-section of the Refund Division will
maintain up-to-date lists of the exporters of the three categories. Refunds
claims will be dealt with according to the category of the exporter.
On receipt of the supporting documents of the refund claim, the official
posted at the Refund Counter affix a stamp on the claim file, in large and
prominent manner, to indicate the category of exporter, i.e. ‗Gold‘, Silver‘ or
‗Other‘:
(1) In case of refund claims filed by exporters rated in the Gold category, the
official posted at the Refund Counter, on receipt of all the supporting
documents, will immediately hand over the claim file to the Assistant
Collector/Deputy Collector Incharge of the Refund Division for scrutiny
and sanction.
(2) In case of refund claims filed by exporters rated in the ‗Silver‘ category, the
official posted at the Refund Counter, on receipt of all the supporting
documents, will immediately hand over the claim file to the Senior Auditor
incharge of the concerned Refund Sub-Section. After scrutiny the Senior
Auditor will immediately hand over the claim file to the Assistant
Collector/Deputy Collector Refund for sanction.