Sales Tax Instructions

Sales Tax Instructions, 2009
Following procedure shall be followed for the processing of sales tax refund
claims under CRAAS:
i. Secretary (St Centralized Operation) shall look after the business side of
CRRAS whereas member (IMS) shall be responsible for the operating of
CRRAS.
ii.
iii.
iv.
CEO PRAL shall nominate dedicated team for operating of the CRRAS.
No provision shall be provided in the system for over-ruling of any
objection.
For the old refund claims where computerized data is not available,
refund claims shall be processed on the basis of customs documents used
in the sanctioning of customs duty drawback. This verification shall be
entered in the system by the processing officer.
v. The CEO PRAL shall ensure that updated data in respect of all GDs filed
through PACCS or CARE or filed manually is available with CRRAS.
vi.
vii.
viii.
ix.
The CEO PRAL shall also make available RCPS on HS Code for
imported goods as well as locally supplied goods / services.
The Secretary (ST CO) and deducted team of PRAL shall develop
computerized audit module for clearing or otherwise of any person
blocked by the system. Till this software is made available, the
Collectorate shall forward the clearance certificate to Chief Automation),
CRRAS, PRAL, in case any registered person is cleared in audit scrutiny,
which was originally blocked by the system. The CRRAS shall not block
the person so cleared unless any abnormality in his return tax profile is
again detected.
Joint Director (Computer) shall provide updated risk based monthly
reports to the dedicated team of CRRAS, which shall keep the data
updated.
The Collectorate shall ensure that the suppliers submit the invoice
summaries in time, which is fed in DEC in time.
x. The Secretary (ST CO) shall analyze the validated and invalidated data
for system improvement and enhancement.
[Issued by the CBR. (Sales Tax & Federal Excise Wing), Islamabad, under the signature
of Mr.Abdul Hameed Memon, Secretary (ST&FE-L&P),addressed to the Collectors, Sales Tax &
Federal Excise, Rawalpindi/ Faisalabad/ Gujranwala/ Lahore/ Peshawar/ (Hqrs.) / (Audit)/
(Enforcement), Sales Tax House, Karachi, the Collector, Customs, Sales Tax & Federal Excise,