Sales Tax Instructions

Sales Tax Instructions, 2009
The DTRE and Survey Certificates in respect of registered persons may be issued
only after affecting the recoverable arrears from those units. The list of defaulters
may also be provided to the DTRE and Survey Certificates sections.
2. The concerned efforts against the liquidation of arrears are required as
being the part of long term strategy and the following approach and line of action
is recommended to resolve the issue of long term outstanding arrears.
The cases which are pending in the Courts / Tribunal since long time, the
relevant fora may be approached and the request for early of cases may be filed
and priority should be given where the larger amount of arrears are suck-up.
The cases which are pending with the Higher Courts for liquidation, the official
assignee of relevant courts may be requested for early disposal of the cases.
The recovery actions as prescribed under the relevant provision of Sales Tax Act,
1990 and Federal Excise Act, 2006 read with recovery rules may be followed as
per time frame given therewith. The designated recovery officers expedite the
recovery proceedings such as sealing and attachment of the property of
defaulting units and to culminate the proceedings at finalization/disposal of cases
to realize the stuck-up revenue.
All such cases where recovery proceedings have been finalized and the units are
non-traceable / non-existent such cases may be segregated for write-off. After
fulfilling all the legal formalities the cases may be forwarded to relevant
authorities for writing off.
3. The statement of arrears compiled by the Board in respect of all the
Collectorates is enclosed for the perusal and confirmation of the figures reported by the
Collectorate. Moreover, the position of arrears as per statement-A and statement-B
(Copies enclosed) may be furnished within a week‘s time.
4. Needless to mention that similar exercise undertaken in the past could
not yield results due to the complacent attitude of the supervisory officers. It is feared that
the present exercise may meet the same fate if a proactive involvement of the supervisory
level is lacking. I would therefore impress upon and request that personal attention may
be paid in this area by the Collectors to make it a success.
[Issued by the Government of Pakistan, Collectorate of Sales Tax (Audit), Sales Tax
House, University Road, Karachi, under the signature of Mr. Ghulam Ahmad, Collector, being
addressed to the Collector, Collectorate of Customs ST&FE, Hyderabad/ Quetta/ Multan, the
Collector, Collectorate of Customs ST&FE, Rawalpindi/ Lahore/ Faisalabad/ Gujranwala/
Enforcement/, Hqrs., Karachi, the Collector, Sales Tax & Federal Excise Wing, Regional Tax
office, Peshawar and the Collector, Collectorate of Customs ST&FE, Large Taxpayers Unit,
Karachi / Lahore. Copy for information to the Member, Sales Tax & Federal Excise, Central
Board of Revenue, Islamabad.]
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