Sales Tax Instructions

Sales Tax Instructions, 2009
161 Vigilance in Post Refund
Audit.
162 Refund claim of carry
forward filed by M/s.
KAPCO.
163 Weight variation reported
on shipping bills.
164 Due verification of input
tax claimed as refund
through data base risk
analysis system.
165 Minutes of conference of
Collectors of Sales Tax
and Federal Excise held
on 26.04.2006 at
Islamabad.
166 Sales Tax and Federal
Excise
budget
instructions 2006-07.
167 Creation of sales tax
treasury at CBR for
payment of refund.
168 Clarification regarding
processing of refund
claims under the STARR
and database risk analysis
169 Creation of rapid data
feeding counters.
170 Implementation of new
refund rules.
171 Serious flaws in sales tax
refund system.
172 Layallpur chemicals and
fertilizers limited
C.No.3(1)St-L&P
/2004 dated 14 th
December, 2005
C. No. 2(1) ST-
L&P / 2000 (Pt)
dated 21 st
December, 2005
C. No. 6(35) STC
/2003 dated 1 st
April, 2006
C. No 3(17) ST&
FE/L&P /2001
dated 9 th May,
2006
C. No. 3(5) STM
/2005 dated 18 th
May, 2006
C. No. 1/1-STB
/2006 dated 5 th
June, 2006
C. No. 3(15)
STM/04 dated
12 th June, 2006
C. No. 3(17) ST-
L&P/2001 dated
24 th June, 2006
C. No. 3(17) ST-
L&P/2001 dated
24 th June, 2006
C. No. 3(17) ST-
L&P/2001 dated
24 th June, 2006
C. No. 3(17) ST-
L&P/2001 dated
24 th June, 2006
bank accounts in the name
of genuine exporters.
Post Refund Audit staff
may check payment and bill
of lading.
Adjustment/refund of input
tax allowed paid on purch
ase of POL products used
in power generation further
used in taxable supplies.
For sales tax refund
shortfall in weight less than
5% may be ignored.
Refund to be given after
due verification of input tax
through data base risk
analysis system.
Refund of input tax claimed
to the extent of fake invoic
es be rejected. However,
remaining portion should
be sanctioned.
Instructions regading
refund.
Creation of sales tax
treasury at CBR.
Processing of refund claims
under the STARR and
database risk analysis
Rapid data feeding counters
shall correctly feed data and
replicate with Board‘s as
well as STARR database.
Salient features of new
Refund Rules, notified vide
SRO 555(I)/2006.
LTU Lahore to bring diffi
culties to the notice of CBR
before raising self-conce
ived flaws in the system.
C. No. 3(3) STM/ Amount not fully adjusted
2004 dated 26 th under SRO 666(I)/2005 in
1300
1303
1331
1351
1359
1362
1387
1395
1396
1396
1398
1399