Sales Tax Instructions

Sales Tax Instructions, 2009
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C.NO. 3(4)ST-L&P/2005 DATED 21 ST DECEMBER, 2006
SUBJECT:
REFUND OF EXCESS INPUT TAX AGAINST ADJUSTMENT
ADVICE
I am directed to refer to your letter C.No.T030806100001/1096 dated 04.12.2006
on the subject noted above.
2. The issue raised in the above said letter has been examined. The Board is
of the view that rule 2(e) of Sales Tax (Refund of Excess Input Tax to the Manufacturers)
Rules, 2005, provides that such excess input tax can be adjusted during the three tax
periods subsequent to the tax period to which excess inputs related. Further rule 26(c) of
the sales Tax Rules, 2006, provides that the refund rules shall also apply to the registered
persons claiming refund of the excess amount of input tax which could not be consumed
within three months. This suggests that the amount mentioned in the input tax arose, can
be paid as refund. In this case, the excess input tax relates to August, 2006, the return or
which was due in September. The amount in adjustment advice could have been adjusted
in the returns due in three successive months i.e. October, November & December. In the
case under consideration no such adjustment could be made. Accordingly, the amount of
input tax still outstanding can be refunded in accordance with the provisions cited above.
[Issued by the Government of Pakistan, Central Board of Revenue (Sales Tax & Federal
Excise Wing), Islamabad, under the signature of Dr .Muhammad Zubair, Secretary (ST&FE-
Budget), addressed to the Collector, Sales Tax & Federal Excise, Lahore.]
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C. NO.1(6)STP/97 DATED 27 TH DECEMBER, 2006
SUBJECT:
AUDIT OF TAXPAYERS
I am directed to refer to the subject noted above and to say that the Board desires
to know the level of preparations of the field formations for meaningful audit of the
taxpayers (which is likely to start in February, 2007) in terms of availability of audit staff
and the supervisory officers as well as their audit skills. A detailed status report is
required from all the Collectors in this regard by 05.01.2007.
[Issued by the CBR, under the signature of Dr. Muhammad Zubair, Secretary, (ST&FE-
Budget), addressed to the Collector, Large Taxpayers Units (LTU),Lahore/Karachi/ Audit /Hqrs/
Enforcement, Karachi, Collector, ST&FE, Lahore/ Faisalabad/ Gujranwala/ Rawalpindi/
Peshawar and the Collector, Collectorate of Customs, Sales Tax & Federal Excise, Hyderabad/
Quetta/ Multan.]
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C. NO.3(4)ST-L&P/2005 DATED 28 TH DECEMBER, 2006