Sales Tax Instructions

Sales Tax Instructions, 2009
(iv)
(v)
no refund shall be sanctioned against the invoices issued by the suppliers
showing output tax less than the amount claimed as refund by the
claimants, without thorough scrutiny/verification; and
in case of blacklisted/suspected suppliers or claimants, the field
formations shall continue sending recommendations to CBR on the basis
of audit/scrutiny conducted by them for deleting/retaining the names of
such registered persons in the negative list. No overruling in such cases
shall be allowed at Collectorate level.
3. The Collectors shall personally monitor the progress and ensure that the
processing as well as sanctioning officers exercise due care while overruling the system
objections and that in no case, refund shall be sanctioned on the strength of nongenuine/bogus
documents.
4. It has also been observed that a huge number of refund claims are
pending for want of verification, adding substantially to the pendency position besides
causing serious cash flow problems for the exporters. It is, therefore, desired that the
requisite verification shall be expedited without further delay and show cause notices,
wherever required, shall be issued and the cases be disposed of in accordance with the
law and the relevant rules within a month positively. Progress report indicating the
number of show cause notices as well as the orders issued during the month shall be sent
to the Board by 30 th November, 2006.
5. It is reiterated that the top management of CBR has laid a great emphasis
on liquidating refund pendency besides ensuring prompt payment of due/admissible
refund claims to the genuine claimants so as to obviate their liquidity crunch. Being
managers of the field formations, it is one of the prime responsibilities of the Collectors
to facilitate compliant taxpayers and mitigate their hardships, besides keeping a constant
vigil on the performance of their subordinate staff/officers.
[Issued by the CBR, Islamabad, under the signature of Dr. Muhammad Zubair, Secretary
(ST&FE-Budget), addressed to the Collector, Large Taxpayers Units (LTU), Lahore/Karachi, the
Collector, Collectorate of Sales Tax (Enforcement), Karachi, the Collector, Collectorate of Sales
Tax & Federal Excise, Lahore/Faisalabad /Gujranwala /Rawalpindi/Peshawar & the Collector,
Collectorate of Customs, Sales Tax & Federal Excise, Hyderabad/Quetta/Multan and copy
endorsed to Mr. Hassan Pervaiz, Chief (Automation), PRAL, Islamabad.]
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C.NO.4(20)DTRE/2006 DATED 31 ST OCTOBER, 2006
SUBJECT:
ADJUDICATION CASES PERTAINING TO DTRE SCHEME
I am directed to refer to the subject and to clarify the DTRE adjudication cases
are to be dealt with by the concerned Regulatory Collectorate which gave the DTRE
approvals and accordingly the concerned Additional Collector of the Regulatory
Collectorate shall adjudicate such cases.