Sales Tax Instructions

Sales Tax Instructions, 2009
(ii)
(iii)
(iv)
(v)
(vi)
The refund claims of exporters depicting increase more than 15% in the
amount of refund claims in juxta position of their monthly average of first 9-10
months, as the case may be, for the Financial Year 2004-05 or making zerorated
supplies to low tariff countries, shall be processed on the basis of average
profiles, if admissible, under the law and remaining claims shall be subjected to
pre-refund audit scrutiny. In case, the total refund case is suspected, the same
should be subject to pre-refund audit. However, refund claims accrued on
account of utilities and direct imported inputs in the name of Registered
Persons shall be subjected to post-refund Audit.
Refund claims based on multiple returns/revised return of the same refund
claimants or their suppliers to be blocked by Chief (STARR) immediately and
these claims be referred to Deputy Collector in charge Assessment &
Processing Division for ascertaining bonafide and genuineness of these
multiple returns/revised returns. The Chief (STARR) shall modify the software
in such a manner that multiple returns/revised returns are not fed in the system
without the approval of Deputy Collector (Assessment & Processing).
Since refund is restricted to the extent of export only, for all categories of
refund claimants, there is a possibility of claiming refund on forged/fake
shipping bills. It is, therefore, imperative to get the suspected shipping
documents verified from the concerned export station.
It is advised that business account number and detail of the bank and its
branch are reflected on the cheques with a view to avoid any probable misuse.
The Board earlier advised all the Collectorates to reconcile stocks with actual
exports up to 30 th June, 2005on the principle of FIFO and now this exercise be
updated till 31 st July, 2005 by concerned Deputy/Assistant collector Incharge
Refund Division/Dedicated cell, as the case may be. The Chief (STARR) shall
ensure to capture stock statement in the system. Till such modification is
available, the Collectorates shall ensure to retain a copy of the stocks statement
scrutinized by the Incharge of the Refund Division/Dedicated Cell and retain in
the form of hard copy as well as soft copy. Un-consumed stocks of commercial
exporters shall invariably be verified at the level Deputy/Assistant Collector
Incharge Refund Division. In case of suspected claims filed by manufacturecum-exporters,
the Collectorate may conduct stock verification, where it
deemed appropriate.
2. Stocks reconciliation exercise shall be conducted expeditiously and
transparently without causing any delay or harassment to the taxpayers. Report on the
reconciliation shall be sent by 10 th October 2005 positively.
[Issued by the C.B.R., Islamabad, under the signature of Mr. Khalid Mahmood, Second
Secretary (STM), addressed to the Collector, Large Taxpayer Unit (LTU), Karachi/ Lahore, the
Collector, (Enforcement)/ Hdqrs)/ (Audit), Sales Tax House, Karachi, the Collector, Collectorate
of Sales Tax & Federal Excise, Lahore/ Faisalabad/ Gujranwala/ Rawalpindi/ Peshawar, the