Sales Tax Instructions

Sales Tax Instructions, 2009
concerning shipping bills. All such claims shall, however, be subjected to post refund
audit where the audit staff shall run all checks built-in in STARR besides carrying out
requisite scrutiny for verification of payment of input tax paid as refund, if warranted.
4. It is expected that with the aforementioned simplification, the refund
claims relating to residual inputs shall be disposed off within a week‘s time, besides
major chunk of pending refund claims relating to pre-zero-rated regime shall be
liquidated within a month.
5. The Collectors are requested to monitor the progress personally and
ensure that the time lines prescribed for liquidation of pending claims are followed in
letter & sprit. Weekly report regarding opening balance as at the start of the week, fresh
receipts and disposal during the week, separately in respect of claims relating to postzero-rated
regime for residual inputs and the claims relating to pre-zero-rated regime,
shall be sent to Board on regular basis till such time the entire backlog is liquidated.
[Issued by the Government of Pakistan, Revenue Division, C. B. R. (ST & FE Wing,
Islamabad, under the signature of Dr. Muhammad Zubair Secretary (STM), addressed to the
Collector, (Enforcement), Sales Tax House, Karachi, the Collector, Large Taxpayer‘s Unit (LTU),
Karachi /Lahore, the Collector, Customs ST &FE, Multan/ Hyderabad/ Quetta/. the Collector, ST
&FE, / Faisalabad/ Lahore/ Gujranwala. the Collector, Regional Tax Office, Rawalpindi/
Peshawar/ Abbottabad. Copy for information and necessary action to the Secretary (Centralized
Operations), ST & FE Wing, CBR, Islamabad and the Chief (Automation), PRAL, CBR,
Islamabad.]
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C. NO. 1 (2) STM/2004 DATED 17 TH JANUARY, 2007
SUBJECT:
RECOVERY UNDER SECTION 48 OF THE SALES TAX ACT,
1990.
I am directed to refer to the above noted subject and to say that it has come to the
notice of the Board that the officials working in the field formations, while initiating
recovery proceedings, used to make visits to the business premises/offices of defaulted
registered persons.
2. The section 48 of the Sales Tax Act, 1990, or the Recovery Rules made
there under do not require an officer of sales tax to visit business premises of a taxpayer,
except in case embargo is intended to be imposed or attachment of a premises is
warranted; and that too with the approval of Collector of authorized Recovery Officer.
3. It is therefore, advised that the staff posted in Recovery Division may be
directed not to visit business premises/ offices of registered persons in connection with
recovery of outstanding government dues except in the circumstances are explained
above.