Sales Tax Instructions

Sales Tax Instructions, 2009
report (profile_NTN_mis-match.rep) for generation of ‗Objection Memo‘. Furthermore, a table
namely claimant_NTN have also been uploaded on FTP which contains corrected NTNs of the
Registered taxpayers and another form ‗NTN‘ have also been made available for updating the
NTN. Sample copies of the ‗Objection Memo‘ at two stages are also enclosed. Please upload the
forms, report and table your system, which will handle the CBR directions, Please maintain the
backup of all the previous forms and reports in your system.
(Syed Hassan Pervaiz)
Chief Automation
Copy for information
1. Member, Sales Tax & Federal Excise, CBR.
2. All Collectors, Sales tax
3. Chief Executive Officer, PRAL
4. Dr. Aftab Ahmad, Secretary (Central Operations), ST&FE Wing, CBR.
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C. NO.2 (1) ST-L&P/2000 (Pt) DATED 24 TH FEBRUARY, 2007
SUBJECT:
GUIDELINES FOR PROCESSING OF REFUND CLAIMS FILED
BY COMMERCIALS EXPORTERS.
I am directed to refer the subject noted above.
2. The Board has earlier instructed the Collectorates to conduct the chain
audit of all the commercial importers before sanctioning of refunds. The BPM Team has
looked into this issue and has found that the chain audit entails huge scrutiny, which in
normal cases is not required. The claims filed by the commercial exporters, who after
zero-rating are filing null returns or are non-filers, require verification of input tax
claimed as refund under section 10(4) of the Sales Tax Act, 1990. Whereas the claims
filed by those commercial exporters who are maintaining same performance profile
before and after zero-rating as per their sales tax returns are required to be processed
through risk based refund analysis system. Accordingly, the following guidelines are
conveyed for liquidating the pendency of refund claims filed by commercials exporters:
In case of null or non-filing status of claimant, the show cause notices shall be
issued to them for manipulating the return for obtaining prima facie fraudulent
refund;
The exporter whose fell down after zero rating as compared to their pre-zerorating
performances and those who stand verified, the refund claim shall be
processed through RRAS. Show cause notices shall, also be initiated in case of
registered persons not verified;
The exporters who are maintaining the same export performance before and
after zero rating, their claims are to be sanctioned in normal manner;