Sales Tax Instructions

Sales Tax Instructions, 2009
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DATED 18 TH JULY, 2001
SUBJECT:-
FINANCE MINISTER‘S BUDGET SPEECH
Kindly find enclosed a copy of Finance Minster‘s budget speech relating to
reforms in refunds and audit for study and necessary action.
2. In particular, the following specific actions are requested to be taken:
(i)
(ii)
(iii)
(iv)
(v)
(vi)
Please ensure that generally no taxpayer is audited more than once in a
year;
Due refunds should be paid promptly;
The present system of categorization of claimants of refund in gold
category and other categories needs to be strengthened through constant
interaction with concerned associations. Where concerned associations
recommended the general integrity, honest account keeping and financial
liquidity of their particular member, the Collectorate may sanction the
refunds of such members against undertaking pending completion of
post-sanction scrutiny.
The issue of post-dated refund cheques is not to be treated as the
preferred option for handling refunds and is to be resorted to only in
exceptional circumstances and for genuine reasons;
Chief CBR (Mr. Sohail Afzal) is coordinating the work of placing on
website the category-wise pendency of refund claims. The Collectorates
should respond to him promptly so that the website is created by the end
of July. Thereafter, it should be revised at least once every week.
Simultaneously, lists of sanctioned refund claims of the pervious 30 days
would also remain posted on the website; and
So far as the determination of section-wise parameters of audit is
concerned, the CBR proposes to assign the task to some Collector level
officer. The designated officer will perhaps remain occupied in this
exercise on a whole time basis during August. However, some resource
person from each Collectorate would be required to assist the said
designated officer. The Collectorates should identify the officers to be
designated by them (senior or auditor level).
3. The Collectors are advised to ensure that necessary follow up action is
taken by all concerned in their jurisdiction. The preliminary report may please be sent by
31 st July, 2001.
[Issued by the C. B. R., Islamabad, under the signature of Mr. Mumtaz Haider Rizvi,
Chief CBR, addressed to the Collector, Collectorate of Sales Tax & Central Excise, (East/West)
Karachi / Lahore/ Rawalpindi/ Peshawar/ Gujranwala (ii) the Collector, Collectorate of Customs,