Sales Tax Instructions

Sales Tax Instructions, 2009
2. These instructions may be circuited to all concerned for strict
compliance. The refund sanctioning authority shall be held responsible for any lapse in
this regards. Collectors are advised to monitor the compliance of the above instructions
and ensure that no inadmissible refund claims are sanctioned or paid on the basis of
incorrect declarations.
[Issued by the Government of Pakistan, (Revenue Division), Central Board of Revenue,
[Sales Tax Wing], under the signature of Dr. Ashfaq Ahmed Tunio, Secretary (ST-L&P), being
addressed to the Director General (Large Taxpayers Unit), Karachi, the Collector
(Hqrs/Enforcement/ Audit), Sales Tax House, Karachi, the Collector (Customs, Sales Tax &
Central Excise, Hyderabad/ Multan/ Quetta and the Collector (Sales Tax & Central Excise),
Lahore/ Gujranwala/ Rawalpindi/ Peshawar/ Faislabad.]
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SALES TAX GENERAL ORDER 6/2003
C. NO. 5(147)ST-INT.AUDIT/2002 DATED 20 TH DECEMBER, 2003
In order to ensure that the Sales Tax Collectorates follow a uniform policy for
blacklisting and suspension of sales tax registration/enrolment of suspected persons under
section 21(4) of the Sales Tax Act, 1990 and for subsequent proceedings in such cases,
the Board is pleased to make the following procedure:
1. Blacklisting and suspension of registration/enrolment of suspected persons
(i) A registered or enrolled person may be blacklisted or his
registration/enrolment suspended pending further inquiry where the
Collector is satisfied that he has issued fake invoices, evaded tax or
committed tax fraud. The bases for such satisfaction may include the
following:
(a) Non-availability at the given address;
(b) Refusal to allow access to business premises or to furnish records to
an authorised sales tax officer;
(c) Abnormal tax profile, such as taking abnormal input tax adjustments,
continuous carry-forwards, or sudden increase in turnover;
(d) Making substantial purchases from or supplies to other
blacklisted/suspended persons;
(e) Non-filing of sales tax returns for six or more months;
(ii)
Before initiating any action to blacklist or suspend any registered or
enrolled person, the Collectorate shall make efforts to confirm the facts
and veracity of the information. In case of reported non-availability at the
given address, it may be checked from the Registration Division whether
the person submitted any information about change in address, the given