06.03.2018 Views

Sales Tax Instructions

You also want an ePaper? Increase the reach of your titles

YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.

<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

[Issued by the CBR, Islamabad, under the signature of Mr. Abdul Hameed Memon<br />

Secretary (ST&FE-L&P), addressed to the Collectorate of <strong>Sales</strong> <strong>Tax</strong> (Audit), <strong>Sales</strong> <strong>Tax</strong> House,<br />

Karachi.]<br />

********<br />

C. No.4/57-STB/97 DATED 30 TH MARCH, 2007<br />

SUBJECT:<br />

ISSUES RELATING TO SOLVENT EXTRACTION INDUSTRY.<br />

I am directed to refer to the subject cited above and to say that a meeting was<br />

held in CBR to discuss the issues relating to solvent extraction industry. In the said<br />

meeting the All Pakistan Solvent Extractors Association requested for condonation of<br />

procedural omissions by some solvent extraction units in filing sales tax returns for the<br />

period FY 2004-05 onward.<br />

2. After examining the above issues, CBR is pleased to allow the solvent<br />

extraction units to file revised sales tax returns for the period FY 2004-05 onwards.<br />

3. The above exercise shall be conducted under the supervision of the<br />

Association and the respective Collectorates. For this purpose, the collectors are<br />

requested to nominate suitable staff to assist the units in completion of the reconciliation<br />

exercise. The reconciled position may be brought to Board‘s knowledge by 01.05.2007<br />

for further guidance on the issue before filing of revised returns by the units.<br />

4. The principal amount of sales tax, if any, shall be deposited by the units<br />

through revised sales tax returns by 15.06.2007.<br />

[Issued by the CBR, Islamabad, under the signature of Mr. Wajid Ali, Secretary (ST&FE-<br />

Budget), addressed to the Collector, Collectorate of <strong>Sales</strong> <strong>Tax</strong>, Hqrs /Audit, Karachi, the<br />

Collector, Collectorate of <strong>Sales</strong> <strong>Tax</strong> & Federal Excise, Lahore/Faisalabad & the Collector,<br />

Collectorate of Customs, <strong>Sales</strong> <strong>Tax</strong> & Federal Excise, Hyderabad/Multan.]<br />

********<br />

C. No. 2(1)ST-L&P/2000 (Pt-III) DATED 30 TH MARCH, 2007<br />

SUBJECT: SIMPLIFYING SALES TAX REFUND PROCESSING<br />

PROCEDURE<br />

I am directed to refer to the subject noted above and to say that the sales tax<br />

refund is processed under <strong>Sales</strong> <strong>Tax</strong> Refund Rules, 2006. The rule 29 lays down the<br />

following procedure:<br />

―29. Scrutiny and processing of refund claim.—(1) On submission of a refund<br />

claim, the Refund receipt Section shall confirm that the claim is complete in all

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!