Sales Tax Instructions

Sales Tax Instructions, 2009
receipts, consumption Supplies and balance of major inputs/ outputs.
Formulation of industry-wise stock statements by the Collectors in
Karachi, Lahore and Faisalabad in consultation with the relevant
associations should be expedited. Taxpayers may find it convenient to
maintain a register conforming to the agreed format of stock statement
and furnish signed photocopies of the relevant pages of such registered in
support of their refund claims.
(xvii)
The Collectorates will send two types of monthly refund pendency
statements to CBR, one indicating summary position of refund payments/
pendency and the other returns based claim pendency indicating aging of
such claims. In these statements, information about the refunds of
commercial exporters and manufacturer-cum-exporters shall be shown
separately. CBR will provide this information to EPB on monthly basis.
(xviii) EPB will ensure that issue relating to CBR brought to Export Facilitation
Committee shall be sent to the CBR at least fifteen days of the scheduled
meeting of the committee so that CBR could actually dispose of issue
during such meetings (all CBR Wings to give their briefs to Member
Export or the person attending on his behalf - action Export Wing CBR).
(xix)
(xx)
(xxi)
For the present, the condition of same-state-goods/ continuous chain tax
invoices in case of leather industry shall be applied from the stage from
where the process of treating raw hides and skins are carried out by the
organized sector.
In rare cases, where verification of stocks is warranted, guidelines be
issued to ensure no maltreatment due to variations (―stocks‖ are never
―constant‖ and fluctuation can be sizeable e.g., even 15% or more over
short durations). The objective is to avoid vexatious treatment to the
taxpayers to the possible extent.
Sales Tax Refund data shall be regularly fed and updated in CBR‘s
website. (Action: PRAL and Computer Section, Sales Tax Wing, CBR).
2. These declarations are being circulated for compliance by all concerned.
[Issued by the CBR., Islamabad, under the signature of Mr. Iftikhar Qutab, Chief (Sales
Tax-II), addressed to the Collector of Sales Tax & Central Excise, Peshawar/ Rawalpindi/
Gujranwala/ (East) Karachi, (West), Karachi/ Lahore, Collector of Customs, Sales Tax & Central
Excise, Multan/ Hyderabad/ Quetta & Collector of Sales Tax, Faisalabad and copy to Chief
Export CBR, C.E.O. PRAL and joint director Computer, Sales Tax Wing, CBR, Islamabad & copy
to Chief Export CBR, C.E.O., Islamabad, Joint Director Computer, Sales Tax Wing, CBR.]
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C. NO.3(84) STP/97 DATED 25 TH JANUARY, 2001