Sales Tax Instructions

Sales Tax Instructions, 2009
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C.NO. 3(19) STL&P/03 DATED 3 RD AUGUST, 2005
SUBJECT:
i) MONITORING OF SALES TAX REFUND
ii) SANCTIONING OF REFUND CLAIM FILED UNDER
STREAMS PROJECT TO THE EXTENT OF
CONSUMPTION ON INPUTS ON EXPORTS MADE SRO
538/(I)/2005 DATED 06.06.2005–CLARIFICATION
I am directed to refer to the Board‘s three instruction bearing C.NO. 3 (19) ST-
L&P/03 dated 09.07.2005, C. No. 3(7)ST-L&P/05 dated 15.07.2005 on the above
subjects and to state that in partial modification of Board‘s instruction C. No. 3(7)ST-
L&P/05 dated 09.07.2005 on subject item No. (ii), Board is pleased to direct that:
(i)
(ii)
In future, in all refund cases involving exports, refund payments shall be
made only to the extent of actual exports regardless whether the refund claim
has been processed through STREAMS or otherwise;
In cases, where refund payments have already been made on unconsumed/un-exported
stocks, the Collectorates shall immediately undertake
and complete reconciliation of refund payments with the exports made by the
claimants, where stocks have yet not been consumed/exported, the amount of
outstanding payable refunds, if any, in case of such claimants, shall be
apportioned and reduced to the extent of the amount of refund already paid
on such unconsumed/un-exported stocks; and
(iii) As already emphasized in the previous instructions, no refund shall paid
without cross matching of invoices. Such cross matching shall be done
manually in cases where computer based matching is not available due to any
reason.
2. The Collectors are requested to intimate as to whether or not any
precautionary measures have been taken by the dedicated cells to ensure that refund
payment do not exceed the genuine admissible limits. Board may also be apprised of all
such measures so taken and report the cases where any excess claim amount has been
noticed.
[Issued by the C.B.R., Islamabad, under the signature of Mr. Aamer Amin Bhatti,
Secretary (ST&FE-L&P), addressed to all Collectors of Sales Tax & Federal Excise. Copy to
Member (ST&FE), CBR, Islamabad, Chief STARR/STREAMS, Lahore and Guard File.]
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C. No. 5/8-STB/2005 DATED 4 TH AUGUST, 2005
SUBJECT: SALES TAX ---- SRO 527 (I)/2005 DATED 6.6.2005.