Sales Tax Instructions

Sales Tax Instructions, 2009
9. Notwithstanding anything contained in this order, the Central Board of
Revenue may sanction special rewards to the officers and the members of the staff of
sales tax department not exceeding 2 years salary of that officer/official in each case,
working in the Central Board of Revenue or subordinate offices under its control, who
render meritorious services. The expression meritorious services shall mean and include
an outstanding performance in one or more of the following spheres, namely:-
(a)
(b)
(c)
making original contribution in any field relating to the sales tax, making
proposals/suggestion for improving sales tax administration and
simplification of forms and procedures, recovery of arrears of sales tax
revenues;
Exceeding budgetary targets through extraordinary planning and efforts;
and
Displaying exceptional overall results in the detection of evasion of sales
tax anti-evasion operations, enforcing tax compliance, imparting tax
education, expediting disposal of adjudication and appeal cases and
pursuing litigation cases leading to recovery of arrears.
10. For the scale of rewards relating to sales tax on imported goods, the
sanction and payment thereof shall be made in accordance with the relevant reward
rules/orders pertaining to customs duty.
11. The reward rules relating to sales tax in CBR‘s Order C. No. 7(7)C &
J/84 dated 25.11.1984, in so far as it relates to sales tax, are hereby repealed.
12. These reward rules shall operate for the detections and performance on
or after the first day of December, 1998. Previous detections and performances shall be
dealt in accordance with the reward order/rules in force on that day of detection.
[Issued by the CBR, Islamabad under the signature of Mr. S.M. Kazimi, Member
(ST)/Additional Secretary.]
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