Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the Government of Pakistan, Central Board of Revenue, (Sales Tax Wing),
under the signature of Mr. Abdul Hameed Memon, Secretary (ST-L&P).]
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C.No.3(17)ST&FE-L&P/2001 DATED 9 TH MAY, 2006
SUBJECT: DUE VERIFICATION OF INPUT TAX CLAIMED AS REFUND
THROUGH DATA BASE RISK ANALYSIS SYSTEM.
It has come to the notice of the Board that the refund sanctioning machinery in
the Collectorates is finalizing the refund claims merely after addressing the STARR
objections. Whereas the STARR objections are generally of procedural nature, the actual
emphasis should have been on verification of input tax claimed as refund. This
verification too, needs to be done through automated system instead of manual process.
For this purpose, the Board has already approved Faisalabad Collectorate‘s data based
risk analysis system on trial basis for the post-zero-rated regime. In order to avoid staff
discretion, it has been decided to use the same data base analysis for pre-zero rated claims
as well for refunds in non-zero rated sector. Only such amount of refund shall be settled
which is cleared by risk based analysis system. For such validated amount, the STARR
objections are required to be addressed only after capturing the relevant data in the data
base. The Collectorate of Faisalabad shall extend necessary help to all the Collectorates
who shall nominate their resource persons. A compliance report in this context is to be
sent to the Board by 15.05.2006.
[Issued by the Central Board of Revenue, (Sales Tax Wing), under the signature of Mr.
Abdul Hameed Memon, Secretary (ST-L&P) addressed to the Collectors, Large Taxpayers Unit,
Karachi/ Lahore, the Collectors, Audit/ Enforcement/Hqrs., Karachi, the Collectors ST&FE
Lahore/ Faisalabad/ Gujranwala/ Rawalpindi/ Peshawar and the Collectors, Collectorate of Sales
Tax & Federal Excise, Hyderabad/ Quetta/ Multan.]
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C. NO.1(4)STR/2006 DATED 11 TH MAY, 2006
SUBJECT:
STANDARD OPERATING PROCEDURE FOR ARRANGEMENT
AND WEEDING OUT OF RECORDS
I am directed to refer to the subject cited above and to say that Regional
Taxpayer offices (RTO) are going to be established shortly where Sales tax & federal
Excise Offices will be co-located with Income Tax.
2. All RTOs will have purposely built record rooms where all records
pertaining to Sales tax & Federal Excise will be placed in an orderly manner. For the
purpose of cleansing of record and placing it in an orderly manner, Standard Operating
Procedure (SOP) is enclosed for strict compliance by all field formations.