Sales Tax Instructions

Sales Tax Instructions, 2009
SUBJECT:
REFUND CLAIMS FILED BY M/S. TELENOR PAKISTAN
I am directed to refer to the Collectorate‘s letter C.No.ST/R/04/146/2006/1830
dated 06.12.2006 on the subject noted above.
2. The matter pending to refund claim by M/s Telenor has been examined.
It is observed that M/s Telenor have claimed refund in the revised returns for the period
September, 2004 to June, 2005, instead of carrying forward of excess input tax. This
procedural deviation has occurred because old return form, allowing carry forward of
excess input tax, was not available on CBR‘s website. Accordingly, this minor deviation
is condoned as the same will not affect the net refund claim. The Collectorate may,
therefore, process the claim on merit and finalize the same, duly ensuring the legality and
accuracy of input tax claimed in the revised returns.
[Issued by the CBR, under the signature of Mr. Abdul Hameed Memon, Secretary,
(ST&FE-L&P), addressed to the Collector, Sales Tax & Federal Excise, Rawalpindi. Copy to M/s.
Telenor Pakistan (Pvt.) Ltd., Islamabad]
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C. NO.2(1)ST-L&P/2000 (Pt) DATED 29 TH DECEMBER, 2006
SUBJECT:
CONDONATION OF TIME LIMIT FOR SUBMISSION OF
REFUND CLAIMS
I am directed to refer to the subject noted above.
2. Rule 28 of Sales Tax Rules, 2006 provides that no refund claim shall be
entertained if the claimant fails to furnish the claim on RCPS along with the supportive
documents within a period of sixty days of the filing of return. The Collectors have been
empowered to extend this period by further thirty days under sub-rule (2) of the said rule.
The objective of introducing this clause was to provide for a time limit for submission of
these documents as previously no time limit for submitting the same was provided in the
rules as a result, the claimants could provide such documents even after several years.
3. Considering that the time limit prescribed under new refund rules,
effective from 01.07.2006 had not been properly publicized and there was some
confusion in the field about the applicability of the time limit of 60 days to claims
relating to the period prior to July, 2006, CBR has allowed processing of such claims by
31.12.2006. While granting permission to submit the supportive documents in respect of
such claims CBR vide its letter of even numbers dated 25.11.2006, 28.11.2006 and
30.11.2006 had made it abundantly clear that this is one-time extension. However, it has
been observed that the Board is still receiving requests for extension even in respect of
claims relating to the tax period July, August & September, 2006 about which there was
no confusion or ambiguity as to the time limit for submitting the supportive documents.