Sales Tax Instructions

Sales Tax Instructions, 2009
Additional tax is imposed on the amount of tax default. It is calculated at the rate of 2%
of the tax due for each month until the total amount due is paid.
The default period starts on the due date for payment of the tax, or the date of any
repayment, where an inadmissible input credit has been claimed. A part of any month is
treated as a full month in calculating the additional tax.
Can I appeal against a sales tax assessment?
Yes, there is an appeal procedure that you may invoke, which you must follow.
Are there time limits for filing an appeal?
Yes. You must lodge your appeal with the Appellate Tribunal within 60 days of your
receiving the sales tax assessment order.
You may ask the tribunal to admit a late appeal, in the event where there is sufficient
reason which prevented you from making you appeal within the time allowed.
When lodging your appeal, you must pay a fee of Rupees Seven hundred & fifty.
What is Appellate tribunal?
The Appellate Tribunal is an independent body set up to hear appeals against sales tax
orders and decisions.
If you are not satisfied with the Tribunal‘s decision you can challenge it in the High
Court within 60 days of your receiving order-in-appeal. Any appeal against order of a
High Court lies in the Supreme Court.
You must appeal against the Tribunal‘s order within 60 days.
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