Sales Tax Instructions

Sales Tax Instructions, 2009
RETURN ON QUATERLY OR MONTHLY BASIS.
Please refer to your letter Ref. ULA-18-2007 dated 07.01.2007 on the above
noted subject.
2. In response to query in the above said letter, rule 8 of STPR, 2006, is
reproduced below:
―8. Application: The provisions of this chapter shall apply to the commercial
importers i.e. the registered persons who import goods for subsequent supply to
other persons in the same state‖.
3. The above rule clearly suggests that procedure for commercial importer
as laid down in chapter II of the above said sales is applicable to the taxpayer, referred to
in your letter under reference, who is exclusively engaged in import of goods and
subsequent sale thereof in the same state.
[Issued by the Government of Pakistan, Revenue Division, C. B. R. Islamabad, under the
signature of Mr. Abdul Hameed Memon Secretary (ST-L&P), addressed to Mr. Muhammad
Usman Khan, (Income Tax Practitioner, M/s. Usman Law Associates, 2 nd Floor, Legal Arcade,
Lawyers Lane 5, Mazang Road, Lahore.]
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C.NO.1 (56)/STM/2006 DATED 16 TH JANUARY, 2007
SUBJECT:
SIMPLIFYING OF REFUND PROCEDURE ON PACKING
MATERIAL USED IN EXPORTED GOODS AND SUPPLY OF
ZERO-RATED GOODS.
I am directed to refer to the subject cited above and to say that with a view to
liquidate pendency/backlog of export related refund claims, it has been decided to
simplify the procedure to ensure prompt disposal of backlog besides reducing compliance
cost for credible exporters and simultaneously focusing resources on high risk cases.
2. It is accordingly advised that the refund claims filed by manufacturercum-exporters
as well as public limited and multinational companies dealing in five zerorated
sectors, in respect of the exports made after the 31 st December, 2005, shall be
processed through fast track i.e. Risk Based Refund Analysis System (RRAS), without
subjecting them to all STARR check except for the checks enumerated below. All such
claims processed through fast track shall be thoroughly scrutinized at post-refund audit.
A. Invoices related checks:
1. CLOSED UNITS.
2. BLOCKED UNIT.