Sales Tax Instructions

Sales Tax Instructions, 2009
originating from the registered person, is not a sales tax document is not correct.
Notwithstanding that the tax invoice is prepared and issued by a registered person yet it is
in every respect a sales tax document. Any attestation or otherwise of the sales tax
document is obligation of the department under section 69 of the Act. Moreover in case
the authentication of tax invoice is disallowed, as proposed by the Collector, there would
be no method available for getting the refund claims in case the documents are genuinely
lost. In this connection it is observed that practical situation do arise when the invoice is
misplaced due to some genuine circumstances. Such requests are not very frequent and
should not be stopped as such a decision would unnecessarily create problems for the
taxpayers. However, the Board may direct the Collectorates that:-
duplicate or certified invoices may be issued only after the lodging of FIR by the
applicant for such loss (as in the case of bill of entry/shipping bill);
filing of formal application alongwith the payment of required fees in the treasury;
thorough and proper checking from the records maintained by the taxpayers; and
proper records of all such certifications and attestation should be maintained in the
Collectorate; so that misuse, if any, could be minimized.
4. Member (Sales Tax) has desired that the officers of Sales Tax Wing may
consider this problem jointly and arrive at a consensus. You are, therefore, requested to
kindly consider the matter and firm up your views to be discussed in the meeting in this
regard to be held soon.
[Issued by the CBR, Islamabad under the signature of Dr.Ashfaq Ahmed Tunio, Secretary
(ST-L&P) addressed to the S(ST Monitoring & Investigation), S(ST Audit), S(ST Budget & Chief
Services) and S(STJ), CBR, Islamabad. Copy endorsed to PS to Member (ST), Chief (ST-I) and
(ST-II) for information.]
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U. O. NO.3(13)STP/96(Pt.) DATED 17 TH NOVEMBER, 2000
SUBJECT:-
DIRECTIVES ISSUES BY THE CHIEF EXECUTIVE OF
PAKISTAN DURING HIS VISIT TO LAHORE ON 23.09.2000.
The undersigned is directed to refer to Office Memorandum No.3(2)/2000.
Exp.III, dated 23.10.2000 of Ministry of Commerce on the subject cited above and to
state that representation of M/s. Trading Corporation of Pakistan (Pvt.)Ltd., was sent to
the Collector, Sales Tax & CE (East) Karachi who has reported that Ms. Trading
Corporation of Pakistan (Pvt.)Ltd., has so far filed refund claims for an amount of Rs.520
million. The scrutiny of their claim documents by the Collectorate has revealed the
following discrepancies:-
(i) The shipping bills submitted for the refund claims do not bear the stamp
of ―shipped in full‖ required for indicating the MATE Receipt number
with date which is necessary for confirmation that goods had actually
been received by master of the vessel and exported out of Pakistan.