Sales Tax Instructions

Sales Tax Instructions, 2009
2. The issue raised in the above said letter has been examined. It is to intimate that
the Board‘s ruling No. 06/2002 issued vide letter of even number dated 15.01.2002 was
based on the provisions of section 49 of Sales Tax Act, 1990. The provisions of this
section have remained unchanged since then. Therefore, the said ruling no 06/2002 is still
valid and has not been withdrawn.
[Issued by the CBR, Islamabad, under the signature of Mr. Abdul Hameed Memon
Secretary (ST&FE-L&P), addressed to M/s. A.F. Ferguson & Co., Chartered Accountant, PIA
Building, 3 rd Floor, 49 Blue Area, Islamabad.]
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C. No. 4(4)STM/2005-Pt DATED 23 TH FEBRUARY, 2007
SUBJECT:
CONSTITUTION OF SPECIAL AUDIT TEAMS
I am directed to refer to the subject noted above and to say that dedicated audit
teams comprising of competent and upright officers / officials shall be constituted in our
respective field formations to conduct audit of high risk taxpayers as intimated by the
Board or any Intelligence Agency, from time to time. Such audit teams shall work under
the direct supervision of the concerned Collector, and the Board shall also be kept abreast
about their performance on regular basis.
[Issued by the Government of Pakistan, Revenue Division, C. B. R. (Sales Tax & Federal
Excise Wing), Islamabad, under the signature of Mr.Khalid Mahmood, Second Secretary (STM),
being addressed to the Collectors, Large Taxpayers Unit, Karachi/ Lahore, the Collector,
Enforcement., Sales Tax House, Karachi, the Collectors, Collectorate of Sales Tax & Federal
Excise, Lahore/ Faisalabad/ Rawalpindi/ Peshawar and the Collectors, Collectorate of Customs,
Sales Tax & Federal Excise, Hyderabad/ Quetta/ Multan.]
Database Administrations/
Programmers / Incharges
Computer Centers
Sales Tax Wing
Sub.:
REFUND CLAIMS BLOCKING IN CASE OF INVALID NTN
Please refer to the Board directions vide letter C.No.1(1)Misc./Chief/STARR/Pt-II dated
the 16 th February, 2007 on the subject above.
2. STARR software has been modified to block the cheque issuance at Chief
Account Officer stage and on receipt stage for fresh refund claims on all such claims where
National tax Number is either wrong to not available in Sales tax Registered Profile, System will
now automatically check the validity of NTN of the claimant and generates an ‗Objection Memo‘
in case of invalid / non-availability of NTN. For this purpose, two forms (after necessary
amendments), a report and a table have been uploaded on FTP. One form pertains to receiving
(refund_claim.FMX) and other one is for generation of Cheques (CQ_issue.fmx) along with a