Sales Tax Instructions

Sales Tax Instructions, 2009
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C. NO. 4(8-A)DTRE/2003 DATED 24 TH MARCH, 2004
SUBJECT:- DTRE RELATED ISSUES RAISED BY COLLECTOR MULTAN.
The Collector of Customs, Multan has raised certain DTRE related issues vide
his letter C. No.MDP/DTRE/139/2003 (Duplicate)/799, dated 07-02-2004. CBR has
examined these issues in consultation with Collector of Customs, Lahore, Director
(DSAO/IOCO) and Collector of Customs (Exports), Karachi. The issues and CBR‘s
clarification thereon are tabulated below for compliance by all the concerned.
Sl. No. ISSUES CBR‘s CLARIFICATIONS
(1) (2) (3)
1. Approval under rules 297(2) and
297(3) of SRO 450(I)/01 dated
18.06.01 does not require the
presentation of record of export
business to the approving
authority.
2. Rules 297(2) and 297(3) of SRO
450(I)/01 dated 18.06.01 do
require the applicant to produce
export contracts as well as
proforma invoices at the time of
seeking approval but in view of
Board‘s clarification issued vide
para 9 of its letter No.4(8)TEPI
/2001 dated 07.04.03, there is no
condition of any kind of
verification of export contracts/
orders from abroad.
Collectors can call for any
additional record/information under
section 26 of the Customs Act,
1969 before granting DTRE
approval. The exiting linkage of
sales tax refund database with
STARR may be utilized to enlist
the information about the export
performance of the DTREapplicants
as and when needed.
Physical verification/inspection can
also be carried out in doubtful
cases.
The Collectors may get the export
contracts verified from the banks in
suspected cases under intimation to
the concerned association. In cases
involving export financing, only
bank attested export contracts
should be accepted.