Sales Tax Instructions

Sales Tax Instructions, 2009
1. The Chief Account officer of Central Treasury office, hereinafter referred to as the CAO,
shall be responsible for the smooth working of the treasury in accordance with the Treasury Rules
and the Procedure prescribed hereafter.
2. No person other than CAO or treasury officer and the co-signatory authorized by the
Central Board of Revenue hereinafter referred to as the Board, can draw on a treasury by means of
a cheque from the Consolidated Fund. [TR.147]. The cheque books will be supplied by the Board
only [TR.148]. The CAO / Treasury Officer shall notify to the State Bank of Pakistan, hereinafter
referred to as SBP, upon which he draws, the number of each cheque book, which he from time to
time brings under use [TR.151]. the Cheque books on receipt be carefully examined by the CAO /
Treasury Officer. He shall count total number of cheques contained in each and record a certificate
on fly-leaf [TR.152]. each cheque book must be kept under lock and key in the custody of CAO
[TR.154]. the loss of cheques book or a blank cheque should immediately be brought into the
notice of SBP [TR.155].
3. Refund of Revenue [TR.399]: Refund of Revenue can be drawn only on demand by the
authorized person. The return filed by a registered person will be treated as a refund claim. The
procedure for refunds of Revenue laid down inFTR-400 and 401 shall, mutatis mutandis, be
followed.
4. All payments will be made by cheques. The Chief Accounts Officer will issue cheque
against sanction order issued by the refund sanctioning authority under his own signature plus cosignature
by an officer nominated by the Board. The specimen signature of the co-signatory and
the CAO duly verified by the Chief (Sales Tax), CBR, would be sent to SBP under the signatures
of Chief (Sales Tax) [TR.172].
5. The order issued by the refund sanctioning authority will be sent to the CAO who will
prepare the cheque and sign the same, and then send the same to the officer nominated by the
Board for co-signature. After the signatures, the cheques will be sent to the concerned Bank
through special messenger for crediting in the account of the claimant. The cheques returned
without credit to the claimant‘s account for any reason shall not be allowed to be re-dispatched at
the address other than the one given in the sanction order. The CAO shall properly maintain
records of all sanction orders and keep the records under the lock and key. [TR.154].
6. Cheques drawn by the CAO/Treasury officer shall always be crossed as ―payee a/c only‖.
[TR.157].
7. No cheque shall be issued with correction or alternation. If, however, correction or
alternation in a cheque become necessary then the cheque shall be cancelled and attached with
relevant counter-folio with remarks on the counter folio and a fresh cheque shall be issued under
immediate advice to the drawee. [TR. 161]
8. Cheques shall be payable at every time within three months after the month of issue but
not after 30 th June of the same year. [TR 162]
9. Where it is necessary to cancel a cheque, the cancellation must be recorded in counterfolio.
If the cheque is in possession, it shall be destroyed. [TR.165]
10. If a CAO/AO (Treasury Officer) is informed that a cheque drawn by him has been lost,
another cheque shall not be issued in lieu of lost cheque, unless a non-payment certificate form
SBP is received by treasury officer.