Sales Tax Instructions

Sales Tax Instructions, 2009
213 Clarification on sales tax
refund.
214 Disposal of cases of
excess input tax (nonzero-rated
supplies).
215 Application for extension
in dead line for refund
claim submission.
216 Condonation of delay in
filing of refund claim.
217 Acceptance of complete
refund claims.
218 Chairman FBR‘s
interview at CNBC
regarding sales tax
refund.
219 Sales Tax and Federal
Excise
budget
instructions 2008-2009
220 Refund calculations of
withholding tax and sales
tax on import of edible
oils in purview of SRO.
24(1)2006 dated
07.01.2006
C. No. 4/4-STB
/2007 dated 21 st
January, 2008
C. No. 3(13)STP/
99-Pt dated 22 nd
February, 2008
C. No. 2(1) ST-
L&P/2000(Pt)
dated 25 th
February, 2008.
C. No. 2(1) ST-
L&P / 2000 (Pt)
dated 10 th March,
2008
C. No. 3(1) ST-
L&P/2008 dated
10 th April, 2008
C. No. 2(1) ST-
L&P/2000 (Pt-
III) dated 6 th
May, 2008
C. No.5/1-STB
/2008 dated 11 th
June, 2008
C. No. 1(3) CEB/
2004 (pt) dated
23 rd April, 2009
Physical verification of
refunds may be made in
cases of credible informa
tion or reason that any
transaction is suspicious.
Refund of excess input tax
which could not be adjusted
as under SRO 666(I)/2005
or SRO 813(I)/2005.
Board allows filing of
refund documents/RCPS by
M/s Makro Habib for June
2005 by 15 th March 2008.
Board condones the late
filing of refund documents
/RCPS by M/s M.M.
Beverages.
Extension in time for
submission of refund
claims due to non-working
of computer system or
incomplete return data.
Where CREST raises
objection on Invoices/GDs,
the show-cause notice may
be issued after two weeks.
section 8B, 10, 35, 36, time
limit for adjudication, mone
tary limit for single member
bench, registration, return,
FED on telecommunica
tion, motorcars, etc.
Not to include fixed FED in
assessable value while
calculating FED in Sales
Tax mode at import stage.
1720
1733
1734
1734
1740
1747
1749
1830
SECTION-11: Assessment of Sales Tax
1 Federal Budget 1994-95 –
instructions regarding
matters relating to sales
tax.
No.1/21-STB/ 94,
dated 9 th June,
1994.
Officer to hear the taxpayer
before any order is passed
to enhance his tax liability.
81