Sales Tax Instructions

Sales Tax Instructions, 2009
While processing the refund claim, if any abnormality is detected, the same shall
be shared within the collectorate and with other Collectorates under intimation to
the Board.
2. All the claims under reference are to be settled within a month‘s time and
compliance report shall be sent to the Board by 25 th March 2007.
[Issued by the Government of Pakistan, Revenue Division, C. B. R., (ST&FE Wing),
Islamabad, under the signature of Mr. Abdul Hameed Memon Secretary (ST-L&P) addressed to
the Collector, of Customs, Sales Tax & Federal ExciseR.T.O. Rawalpindi/ R.T.O. Faisalabad/
Gujranwala/ Lahore/ R.T.O. Peshawar/ (Hqrs. /Audit / Enforcement) Sales Tax House, Karachi,
the Collectors, Customs, Sales Tax & Federal Excise Multan / Hyderabad / Quetta, the Collectors,
Large Taxpayers Units, Karachi/ (Audit), Lahore/ (Enforcement), Lahore and the Additional
Collector, ST&FE, RTO, Abbottabad.]
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C.No.3(4)ST-L&P/2005 DATED 3 RD MARCH, 2007
SUBJECT: ICI PAKISTAN POWERGEN LIMITED APPLICABILITY OF
SRO 666(I)/2005.
I am directed to enclose herewith a letter ref. T 1173 dated 12.02.2007 from M/s
A.F. Ferguson & Co, on the subject noted above.
2. The issue raised in the above said letter has been examined. The Board is
of the view that rule 2(e) of Sales Tax (Refund of Excess Input Tax to the Manufacturers)
Rules, 2005, provides that such excess input tax can be adjusted during the three tax
periods subsequent to the tax period to which excess inputs relate. Further rule 26(c) of
the Sales Tax Rules, 2006, provides that the refund rules shall also apply to the registered
persons claiming refund of the excess amount of input tax which could not be consumed
within three months. This suggests that the amount of excess input tax if not adjusted in
term of SRO.666(I)/2005 in three months after the month in which the excess input tax
arose, can be paid as refund. In this case, the excess input tax relates to July, 2005 to
April, 2006, the amount in adjustment advice, if issued, could have been adjusted in the
returns due in three successive months for each of the months mentioned above. In the
case under consideration no such adjustment could be made in the period stipulated in
SRO 666(I)/2005. Accordingly, the amount of input tax still outstanding can be refunded
in accordance with the provisions cited above.
[Issued by the CBR, Islamabad, under the signature of Mr. Abdul Hameed Memon
Secretary (ST&FE-L&P), addressed to the Collector, Collectorate of Sales Tax & Federal Excise,
Lahore & copy endorsed to A.F. Ferguson & Co., Lahore.]
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C.No.3(13)ST-L&P/2006 DATED 3 RD MARCH, 2007