Sales Tax Instructions

Sales Tax Instructions, 2009
Period
(i) 1 st July 2004 to 30 th June 2005
Minimum Net Payment
At Re.0.75 per kg of items imported
as in column (3) of the Table in SRO
24(I)/2006
At Re.1.00 per kg of items imported
as aforesaid.
(i) 1 st July 2005 to 31 st December
2005
4. An indicative statement of imports by such manufacturer and the amount
payable by them as per criteria above is enclosed. However, the Collectors may examine
the same for any omissions and inaccuracies. In case the actual amount paid is less than
the one worked out as per criteria above, the differential amount may be recovered by
30 th June, 2006. It is further clarified that this arrangement will not entitle any
manufacture to claim refund of any amount paid earlier.
5. Progress report may be sent to the Board by 5 th July, 2006.
[Issued by CBR., Islamabad, under the signature of Mr. Abdul Hameed Memon,
Secretary (ST&FE-L&P), addressed to the Collector, Sales Tax & Federal Excise, Peshawar/
Rawalpindi/ Faisalabad / Gujranwala / Lahore/ (Hqrs.)/ (Audit)/ (Enforcement), Sales Tax House,
Karachi, the Collector, Customs, ST & FE, Multan / Hyderabad/ Quetta and the Collector, Large
Taxpayers Unit, Karachi (Audit)/ (Enforcement), Lahore. Copy to the Secretary, Pakistan
Vanaspati Manufacturers‘ Association, Islamabad, with the request to circulate the decision to its
members and ensure payment of dues by the 30the June, 2006.]
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C. NO. 3(17)ST-L&P/2001 DATED 24 TH , JUNE, 2006
SUBJECT:- CLARIFICATION REGARDING PROCESSING OF REFUND
CLAIMS UNDER THE STARR AND DATABASE RISK
ANALYSIS
I am directed to refer to your letter C.No.IV-10/R A-M/CBR/ST/03/P-II/762
dated 06-06-2006 on the subject noted above.
2. The points raised in the letter under reference appear to have emanated
due to lack of proper understanding of the Risk-based Analysis System. For instance no
analysis of GDs is required provided the same are cleared by the repository system.
Similarly, the refund against utility bills is paid through Utility Counter and as such Fast
Track Channel does not entertain the same. The multiple returns could be filed only for
the reasons specified in the law and as such it could only be seen through manual scrutiny
that the revised return has been filed for genuine reasons. PTCL bills and courier invoices
are only entertained if these have been nexus with exported / zero-rated goods, which
needs manual scrutiny. The risk parameters are not required to be known to the
Collectorate‘s processing staff of the refund claims and anybody not cleared by RPC is
required to be put to detailed scrutiny. It is also clarified that RPC does not overrule any
of the STARR objections. In view of the position stated above, the Collector may depute