Sales Tax Instructions

Sales Tax Instructions, 2009
(e)
(f)
The officials of the Auditor General‘s Office during post refund audit of
the relevant refund file of the payphone company have also raised an
audit observation which has now been converted into an Audit Para. It
has been held by the Audit that the refund has been illegally sanctioned
and paid to the payphone company on the ground that the incidence of
excise duty has been passed on to the end consumer and the illegally
refunded amount should be recovered from the concerned payphone
companies.
To sum up it is pointed that these payphone companies have merely
acted as an agent of M/s. PTCL or selling the payphone cards to the end
consumer. They have neither charged any excise duty nor they have
deposited any amount in the government exchequer, since their services
were exempt from excise duty until June, 2005. Therefore, the refund
obtained by them was illegal and liable to be recovered.
7. The Law & Justice Division, is requested to examine the whole issue and confirm
the point of view of Central Board of Revenue as contained in Para 6 above or otherwise
advise the Board on the subject matter.
[Issued by the Government of Pakistan, Central Board of Revenue, (Revenue Division),
(Sales Tax & Federal Excise Wing, Islamabad, under the signature of Mr. Musarrat Jabeen,
Member (ST&FE), addressed to the Secretary, Law & Justice Division, Islamabad.]
********
C. No. 1(3)CEB/04 (Pt) DATED 31 ST OCTOBER, 2006
SUBJECT:
OVERRULING OF OBJECTIONS RAISED BY CRRAS SYSTEM
WHILE PROCESSING SALES TAX REFUND CLAIMS
I am directed to refer to the subject cited above and to say that a number of
refund claimants have approached the Board that their refund claims are stuck-up due to
various objections raised by the CRRAS system while processing their claims.
2. After having examined the issue, the Board is pleased to convey its
approval for overruling the objections raised by the system relating to incomplete
information in the system, by the concerned refund sanctioning authority after having
satisfied himself about genuineness and admissibility of the claim and subject to the
following conditions, viz.
(i)
(ii)
(iii)
the refund is due and admissible;
the claimant has submitted all relevant documents on the basis of which
refund is claimed;
the reasons for overruling are duly recorded/fed in the system;