Sales Tax Instructions

SUBJECT:-
Sales Tax Instructions, 2009
SANCTION OF REFUND CLAIMS OF IMPORT-RELATED
SALES TAX BY THE COLLECTORATES OF CUSTOMS.
A question has been raised whether the Collectorate of Customs can allow
refunds of sales tax paid at the import stage due to inadvertence, error or misconception.
The issue was referred to the Law and Justice Division for clarification. On the basis of
advice received from Law and Justice Division, it is clarified that refund of importrelated
sales tax paid in excess due to inadvertence, error or mis-conception arising out of
classification dispute, SRO application dispute or valuation dispute can be decided and
allowed by the customs importing station. However, before processing import-related
refund claims, the concerned Collectorate of Customs must seek confirmation from the
concerned Collector of Sales Tax that no adjustment of input/refund of the said amount
has been claimed by the applicant or paid by the Sales Tax department, to avoid double
payment of refund.
2. While applying for refund, the applicant must endorse a copy of refund
application to the officer incharge of the Refund Division of the Sales Tax Collectorate.
The refund sanctioning authority of the Customs Collectorate shall mention the number
and date etc. of Sales Tax Collectorate‘s confirmation of input/refund having not been
allowed earlier in the sanction order. A copy of the sanction order shall invariably be
endorsed to the officer incharge Refund Division of the concerned Sales Tax
Collectorate.
[Amended vide STGO No. 3/2002 dated 29.9.200 & Rescinded vide STGO No.3 of 2004 dated
12 th June, 2004]
[Issued by the CBR, Islamabad under the signature of Mr. Abdul Razzaq, Secretary (STP)
vide C.No.3(49)STP/99.]
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Sales Tax (Amendment) Ord., 2000(XLII OF 2000) Dated 5 th Sept, 2000.
AN ORDINANCE
Further to amend the Sales Tax Act, 1990
WHEREAS it is expedient further to amend the Sales Tax Act, 1990, for the
purposes hereinafter appearing;
AND WHEREAS the National Assembly and the Senate stand suspended in
pursuance of the Proclamation of Emergency of the fourteenth day of October, 1999, and
the Provisional Constitutional Order No. 1 of 1999;
AND WHEREAS the President is satisfied that circumstances exist which
render it necessary to take immediate action;
NOW, THEREFORE, in pursuance of Proclamation of Emergency of the
fourteenth day of October, 1999, and Provisional Constitutional Order No. 1 of 1999, as
well as Order No. 9 of 1999, and in exercise of all powers enabling him in that behalf, the
President of the Islamic Republic of Pakistan is pleased to make and promulgate the
following Ordinance: -