Sales Tax Instructions

Sales Tax Instructions, 2009
and word ‗tax invoice‘ may be omitted from the said section since it has no nexus with
the attestation of invoice asked for by the registered person.
2. As directed by M(ST) comments were sought from other Collectors.
Summary of the comments is as follows:-
Collecto
rate
Lahore
Karachi
(East),
Guj,Mult
Rwp,Hyd
Quetta
Comments
The Sales Tax Act does not authorize the department to authenticate, verify,
attest duplicates/photo copies of misplaced invoices which have been issued
by the registered taxpayers. It is proposed that the word ‗tax invoice‘
appearing in section 69 may be got omitted.
Agree with Collector Lahore.
Peshawar Tax invoice once issued under section 23 of the Sales Tax Act, 1990,
becomes a legal document irrespective of the fact that it is retained by the
registered person on behalf of the Federal Government. Therefore, issuance
of duplicate attested copy thereof to the concerned registered person under
section 69 of the Sales Tax Act, 1990, has no harm provided the
Collectorates having jurisdiction over the supplier and buyer are informed
in advance.
Faisalaba
d
Karachi
(West)
Though sales tax invoices issued by the registered persons are not a
document originating from the department but the same is prescribed under
section 23 of the Sales Tax Act, 1990. There may arise a situation where
sales tax invoice received alongwith taxable supply by a registered recipient
is lost, misplaced or destroyed and he is unable to claim refund/adjustment
on the account. To cover such a situation, section 69 of the Sales Tax Act,
1990, authorize the department to issue duplicate documents on payment of
prescribed fee.
The prevailing practice to verify/attest the Sales Tax documents (Sales Tax
Invoice/Monthly Return) is being carried under the cover of Section 69 of
the Sales Tax Act, 1990 and in this connection to give more authenticity to
the Applicant‘s request he is to provide Police Report (FIR) in case the
document is reportedly lost/misplaced and present all the Sales Tax record
to verify the authenticity of the document to be attested. Nevertheless, the
untoward anomaly cannot be ignored as the department does not keep any
record of the documents used by the registered persons. Therefore,
viewpoint of Lahore Collectorate is quite justified for consideration.
3. On consideration of all the above view points, the undersigned is of the
view that section 69 of the Sales Tax Act, 1990 clearly allows certificate or duplicate of a
tax invoice on payment of a fee of ten rupees, be furnished to the registered person
applying for the same. The version of the Collector, Lahore, that tax invoice, a document