Sales Tax Instructions

Sales Tax Instructions, 2009
Rawalpindi/ Gujranwala/ (East)/(West), Karachi/Lahore, Collector of Customs, Sales Tax &
Central Excise, Multan/ Hyderabad/ Quetta & Collector of Sales Tax]
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C. NO.2(1)STP/2000(Pt.3) DATED 20 TH JANUARY, 2001
SUBJECT:- MEETING BETWEEN CHAIRMAN (EPB) AND CHAIRMAN
(CBR) HELD ON 13 TH JANUARY, 2001.
I am directed to refer to subject noted above and to say that a meeting was held in
the Central Board of Revenue on 13 th January, 2001 between the Chairman, EPB and
Chairman, CBR. The issues relating to sales tax refunds were discussed and it was
decided that :--
(viii)
(ix)
(x)
(xi)
(xii)
The present timeframe of 60 days for payment of sales tax in terms of
sub-rule (2)(b)(ii) of rule 7 of SRO 417(I)/2000, dated 28.6.200 be
reduced to 40 days. Amendment in the notification is being issued.
As required under clause (vii) of sub-rule (1) of rule 9 of SRO
417(I)/2000, the stock statement should be simplified. Preferably it may
comprise four columns (besides description) indicating carryovers, new
receipts, consumption Supplies and balance of major inputs/ outputs.
Formulation of industry-wise stock statements by the Collectors in
Karachi, Lahore and Faisalabad in consultation with the relevant
associations should be expedited. Taxpayers may find it convenient to
maintain a register conforming to the agreed format of stock statement
and furnish signed photocopies of the relevant pages of such registered in
support of their refund claims.
The Collectorates will send two types of monthly refund pendency
statements to CBR, one indicating summary position of refund payments/
pendency and the other returns based claim pendency indicating aging of
such claims. In these statements, information about the refunds of
commercial exporters and manufacturer-cum-exporters shall be shown
separately. CBR will provide this information to EPB on monthly basis.
EPB will ensure that issue relating to CBR brought to Export Facilitation
Committee shall be sent to the CBR at least fifteen days of the scheduled
meeting of the committee so that CBR could actually dispose of issue
during such meetings (all CBR Wings to give their briefs to Member
Export or the person attending on his behalf - action Export Wing CBR).
For the present, the condition of same-state-goods/ continuous chain tax
invoices in case of leather industry shall be applied from the stage from