Sales Tax Instructions

Sales Tax Instructions, 2009
OVER-RULING OF STARR OBJECTIONS
I am directed to refer to the subject given above and find enclosed the draft
STANDARD operating procedure (S.O.P.) regarding overruling of STARR objection.
2. It is requested to examine it and send your views / comments within
seven days positively.
[Issued by the Government of Pakistan, Revenue Division, C. B. R., (ST&FE Wing),
Islamabad, under the signature of Mr. Aftab Ahmad Bhatti, Secretary (STM), being addressed to
the Collectors, Large Taxpayers Unit, Lahore/ Karachi, the Collector (Enforcement), Sales Tax
House, Karachi, the Collectors, Sales Tax and Federal Excise, Lahore/ Gujranwala, the
Collectors, Sales Tax & Federal Excise, Regional Tax Officer (RTO), Faisalabad, Rawalpindi/
Peshawar/ Abbotabad, and the Collectors, Customs, Sales Tax & Federal Excise, Multan/
Hyderabad/ Quetta.]
(I)
STARR OBJECTIONS RELATED TO SALES TAX INVOICE
S. Objection Reasons How to over-rule
No
1. Duplicate Incorrect
Feeding of
invoice number
by refund
claimant.
Wrong feeding
of the invoice,
twicely.
Input tax claimed
on fake invoice
by some other
claimant. other claimant.
2. Exceeds
declared
output
3. Exceed
declared
sales to the
claimant
summary
4. Invoice
Summary
Wrong Feeding
of Sales Tax
Return data of
the supplier by
the department.
Wrong / double
Feeding of input
data by the
refund claimant.
Wrong feeding
of data by the
refund claimant
or the DEC
Invoice summary
pending at the
The processing officer shall cross-match invoice
number as mentioned in the soft copy of the refund
claim with the hard copy and if any discrepancy is
found the correct number of invoice may be fed. In
case the invoice number is correctly fed then the
processing office should examine the copy of supply
register of the supplier duly attested by him
alongwith original invoice to know the fault and
overrule it accordingly. The Collectorate concerned
may be informed for recovery of government money
in case of refund claimed on fake invoices by some
i) The computer data should be checked, if the
supplier is related to the same Collectorate and
necessary correction / editing to be done accordingly
and if the supplier is related to some other
Collectorate then invoice may be got verified from
the concerned Collectorate.
ii) In case the claimant has incorrectly fed data in the
RCPS the same may be corrected.
If the copy of the invoice summary showing the
receipt of the deposit at the Collectorate is produced
alongwith relevant pages of supply register duly
attested by the supplier the processing officer will
examine the documents to overrule the objection.
If the copy of invoice summary showing receipt of
deposit at the Collectorate is produced alongwith