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<p class="MsoNormal" align="center" style="text-align: center">
<span style="font-size: 10.0pt; font-family: Arial">GOVERNMENT OF PAKISTAN</span></p>
<p class="MsoNormal" align="center" style="text-align: center">
<span style="font-size: 10.0pt; font-family: Arial">MINISTRY OF FINANCE,
ECONOMIC AFFAIRS,</span></p>
<p class="MsoNormal" align="center" style="text-align: center">
<span style="font-size: 10.0pt; font-family: Arial">STATISTICS & REVENUE</span></p>
<p class="MsoNormal" align="center" style="text-align: center">
<span style="font-size: 10.0pt; font-family: Arial">CENTRAL BOARD OF REVENUE</span></p>
<p class="MsoNormal" align="center" style="text-align: center">
<span style="font-size: 10.0pt; font-family: Arial">***</span></p>
<p class="MsoNormal" align="left">
<span style="font-size: 10.0pt; font-family: Arial"><a href="https://download1.fbr.gov.pk/sros/SalesTaxSROS/2002/2004sro820st.htm"> Amended
by SRO 820(I)/2004</a></span></p>
<p class="MsoNormal" align="right" style="text-align: right">
<span style="font-size: 10.0pt; font-family: Arial">Islamabad, the 31<sup>st</sup>
August, 2002. </span></p>
<p class="MsoNormal" align="center" style="text-align: center"><b><u>
<span style="font-size: 10.0pt; font-family: Arial">NOTIFICATION</span></u></b></p>
<p class="MsoNormal" align="center" style="text-align: center"><b>
<span style="font-size: 10.0pt; font-family: Arial">(SALES TAX)</span></b></p>
<p class="MsoNormal" align="center" style="text-align: center"> </p>
<p class="MsoNormal" style="line-height: 150%; margin: 0"><span style="font-size: 10.0pt; font-family: Arial">
<b>S.R.O. 575(I)/2002.--</b>
In exercise of the powers conferred by section 50 of the Sales Tax Act, 1990,
read with the first and second provisos to sub-section (1) and sub-section
(2) of section 10 thereof, the Central Board of Revenue is pleased to make the
following rules, namely:--</span></p>
<h6 align="center" style="text-align: center"><span style="font-family: Arial">
<font size="3">THE SALES TAX REFUND RULES, 2002</font></span></h6>
<dl>
<dt><span style="font-size: 10.0pt; font-family: Arial; font-weight:700">1. Short title,
application and commencement.-- </span>
<span style="font-size: 10.0pt; font-family: Arial; font-weight:400">(1)
These rules may be called the Sales Tax Refund Rules, </span></dt>
<dt>
<span style="font-size: 10.0pt; font-family: Arial; font-weight:400">2002 </span>
</dt>
<dt><font size="2"><span style="font-family: Arial; font-weight: 400">
</span></font>
</dt>
<dt><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial; font-weight:400">
(2) These shall apply to--</span></dt>
<dt><font size="2"><span style="font-family: Arial; font-weight: 400"> </span></font></dt>
<dt><font size="2"><span style="font-family: Arial">
</span><span style="font-family: Arial; font-weight: 400">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial; font-weight:400">(a)
registered manufacturer-cum-exporters and commercial exporters who zero
rate all or part</span></dt>
<dt><span style="font-weight: 400"><font size="2">
<span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">of their supplies under
section 4 of the Act; </span></span></dt>
<dt> </dt>
<dt><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">(b) registered
persons who claim refund of such excess amount of input tax as is not fully
adjusted</span></dt>
<dt><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">against</span><span style="font-size: 10.0pt; font-family: Arial">
the tax payable during a period of one year following the tax period in which
the credit first</span></dt>
<dt><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">arose; </span></dt>
<dt><font size="2"><span style="font-family: Arial">
</span></font></dt>
<dt><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">(c) investors
claiming refund under the second proviso to sub-section (1) of section 10 of
the Act; and </span></dt>
<dt> </dt>
<dt><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">(d) registered
persons claiming refund of tax other than input tax under section 66 of the Act.
</span></dt>
<dt> </dt>
<dt><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">(3) These shall come
into force at once. </span>
</dt>
</dl>
<p class="MsoNormal" style="text-indent: .5in"> </p>
<p class="MsoNormal"><b><span style="font-size: 10.0pt; font-family: Arial">
2. Definitions.--</span></b><span style="font-size: 10.0pt; font-family: Arial"> (1) In these Rules,
unless the subject or context otherwise requires,- </span></p>
<dl>
<dd><span style="font-size: 10.0pt; font-family: Arial">
(a) �Act� means the Sales Tax Act 1990;</span></dd>
<dd> </dd>
<dd><font size="2"><span style="font-family: Arial">
</span></font><span style="font-size: 10.0pt; font-family: Arial">(b) �claimant� means
a registered person being a manufacturer-cum-exporter or a commercial </span>
</dd>
<dd><font size="2"><span style="font-family: Arial">
</span></font><span style="font-size: 10.0pt; font-family: Arial">exporter or an investor or any other registered person entitled to claim refund
under the Act,</span></dd>
<dd><font size="2"><span style="font-family: Arial">
</span></font><span style="font-size: 10.0pt; font-family: Arial">who files a sales tax return claiming refund under these rules;</span></dd>
<dd> </dd>
<dd><span style="font-size: 10.0pt; font-family: Arial">
(c) �Commercial Exporter� means a person who, having no
manufacturing facility of his own,</span><font size="2"><span style="font-family: Arial">
</span></font><span style="font-size: 10.0pt; font-family: Arial">opts for</span></dd>
<dd><font size="2"><span style="font-family: Arial">
</span></font><span style="font-size: 10.0pt; font-family: Arial">voluntary
registration under section 18 of the Act for exclusively making zero-rated</span><font size="2"><span style="font-family: Arial">
</span></font><span style="font-size: 10.0pt; font-family: Arial">supplies of
same</span></dd>
<dd><font size="2"><span style="font-family: Arial">
</span></font><span style="font-size: 10.0pt; font-family: Arial">state goods or
deposits the amount of sales tax on his purchases from</span><font size="2"><span style="font-family: Arial">
</span></font><span style="font-size: 10.0pt; font-family: Arial">sales</span>
<span style="font-size: 10.0pt; font-family: Arial">tax registered persons</span></dd>
<dd><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">by filing sales tax returns
on behalf of the suppliers and claims</span><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">refund</span><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">of input tax thereof; </span>
</dd>
<dd> </dd>
<dd><span style="font-size: 10.0pt; font-family: Arial">
(d) �officer-in-charge� means Deputy Collector of
sales tax or any other officer of sales tax who</span></dd>
<dd><font size="2"><span style="font-family: Arial"> </span></font><span style="font-size: 10.0pt; font-family: Arial">holds
full or partial charge of the Refund Division;</span></dd>
<dd><span style="font-size: 10.0pt; font-family: Arial"> </span></dd>
<dd><span style="font-size: 10.0pt; font-family: Arial"> (e) �investor�
means a person entitled to claim refund of sales tax on plant and machinery
under</span></dd>
<dd><font size="2"><span style="font-family: Arial"> </span></font><span style="font-size: 10.0pt; font-family: Arial">second
proviso to sub-section (1) of section 10 of the Act; </span></dd>
<dd> </dd>
<dd><span style="font-size: 10.0pt; font-family: Arial">
(f) �same-state-goods� means goods purchased by
a commercial exporter against tax invoice</span></dd>
<dd><font size="2"><span style="font-family: Arial"> </span></font><span style="font-size: 10.0pt; font-family: Arial">for export as
such; </span></dd>
<dd> </dd>
<dd><span style="font-size: 10.0pt; font-family: Arial">
(g) �supportive documents� means documents
specified in rule 9 or otherwise prescribed by the</span></dd>
<dd><font size="2"><span style="font-family: Arial"> </span></font><span style="font-size: 10.0pt; font-family: Arial"> Board
through a general order, whether on electronic media or otherwise; </span>
</dd>
<dd> </dd>
<dd><span style="font-size: 10.0pt; font-family: Arial">
(h) �Processing Officer� means an auditor or a
Senior Auditor, Deputy Superintendent or</span></dd>
<dd><font size="2"><span style="font-family: Arial"> </span></font><span style="font-size: 10.0pt; font-family: Arial"> Superintendent
authorized to process and scrutinize a refund claim; and</span></dd>
<dd> </dd>
<dd><span style="font-size: 10.0pt; font-family: Arial">
(i) �value-added goods� means such export
products as are meant for direct consumption</span></dd>
<dd><font size="2"><span style="font-family: Arial"> </span></font><span style="font-size: 10.0pt; font-family: Arial">without
further processing.</span></dd>
<dd> </dd>
<dt><span style="font-size: 10.0pt; font-family: Arial"> (2) All
other words and expressions used but not defined in these rules shall have the
same meanings as</span></dt>
<dt style="text-indent: -.5in; margin-left: .5in"><span style="font-size: 10.0pt; font-family: Arial">are
assigned to them in the Act.</span></dt>
</dl>
<p class="MsoNormal" style="text-indent: -.5in; margin-left: .5in"><b>
<span style="font-size: 10.0pt; font-family: Arial">3.
Establishment of Refund Division.--</span></b><span style="font-size: 10.0pt; font-family: Arial">(1)
There shall be established a Refund Division in each Collectorate of</span></p>
<p class="MsoNormal" style="text-indent: -.5in; margin-left: .5in">
<span style="font-size: 10.0pt; font-family: Arial">Sales Tax to receive,
process and
settle the refund claims filed under the Act. </span></p>
<dl>
<dt><span style="font-size: 10.0pt; font-family: Arial"> (2) A Deputy
Collector or any other officer as may be nominated by the Collector of Sales
Tax, shall be
the head of Refund Division: </span></dt>
</dl>
<p class="MsoNormal" style="margin-left: 1.0in">
<span style="font-size: 10.0pt; font-family: Arial">Provided that Collector of
Sales Tax may distribute work of the Refund Division amongst</span></p>
<p class="MsoNormal" style="margin-left: 1.0in">
<span style="font-size: 10.0pt; font-family: Arial">more than one Deputy
Collectors or senior Assistant Collectors in such manner as he may</span></p>
<p class="MsoNormal" style="margin-left: 1.0in">
<span style="font-size: 10.0pt; font-family: Arial">deem fit. </span></p>
<dl>
<dt style="margin-top: 12.0pt"><b>
<span style="font-size: 10.0pt; font-family: Arial">4.
Filing of refund claim.--</span></b><span style="font-size: 10.0pt; font-family: Arial">(1)
Monthly sales tax return filed by a claimant shall be treated as refund claim
once all the supportive documents, in the manner specified in these rules or
otherwise prescribed by the Board, have been</span></dt>
<dt>
<span style="font-size: 10.0pt; font-family: Arial">received. </span></dt>
<dd> </dd>
<dt>
<span style="font-size: 10.0pt; font-family: Arial">(2) The claimant
shall forward to the officer-in-charge a legible photocopy of the bank-receipted
return</span><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">referred to in sub-rule (1),
duly accompanied by the requisite supportive documents in the manner</span><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">prescribed by the Board for
processing and settling the refund claim: </span></dt>
</dl>
<p class="MsoNormal" style="margin-left: 1.0in">
<span style="font-size: 10.0pt; font-family: Arial">Provided that in case of a
refund claim where such supportive documents have not been so</span></p>
<p class="MsoNormal" style="margin-left: 1.0in">
<span style="font-size: 10.0pt; font-family: Arial">received, the
officer-in-charge may require the claimant through telephone, facsimile, e-mail
or</span></p>
<p class="MsoNormal" style="margin-left: 1.0in">
<span style="font-size: 10.0pt; font-family: Arial">by post to furnish the same
within such time as may be specified by him.
</span></p>
<p class="MsoNormal" style="margin-top: 12.0pt"><b>
<span style="font-size: 10.0pt; font-family: Arial">5. Scrutiny of refund claim.--</span></b><span style="font-size: 10.0pt; font-family: Arial">(1)
On receipt of a refund claim, the processing officer shall assign a file or
claim number and carry out necessary examination and scrutiny in order to
ascertain the bona fides or otherwise of the refund claim under the law. He
shall check the accuracy of declarations and calculations, etc; on the sales tax
return involving the amount of refund claimed and satisfy himself that the
amount so claimed as refund is properly supported by the documents as specified
in these rules or otherwise prescribed by the Board to prove the genuineness and
admissibility of the refundable amount. The processing officer shall also
satisfy himself that the refund claimed is as per input output ratio, if any,
duly approved by the Board or by a person authorized by the Board in this
behalf. </span></p>
<dl>
<dt>
<span style="font-size: 10.0pt; font-family: Arial"> (2) After having
satisfied himself about the genuineness and admissibility of the refund claim,
the processing</span></dt>
<dt>
<span style="font-size: 10.0pt; font-family: Arial">officer shall submit a written comprehensive refund examination
report within seven days of receipt of supportive documents to the concerned
senior auditor or superintendent who shall give his conclusive recommendations
thereon and pass it on to the officer-in-charge within three days of receipt of
the case from the processing officer. The officer-in-charge shall satisfy
himself about the genuineness and admissibility of the claim on the basis of the
said report, recommendations and supportive documents.<b> </b></span></dt>
<dt> </dt>
<dt>
<span style="font-size: 10.0pt; font-family: Arial"> (3)
In case the claimant is the manufacturer-cum-exporter who is also making local
supplies, in excess of 30% of his total supplies, the processing officer shall
also satisfy himself that value of locally supplied</span><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">goods fulfils the conditions
of value of supply in terms of the provisions of clause (46) read with clause
(19) of section 2 of the Act. </span></dt>
<dt> </dt>
<dt>
<span style="font-size: 10.0pt; font-family: Arial"> (4) Where the
officer-in-charge is of opinion that any further inquiry or audit is required to
establish the genuineness and admissibility of the claim or otherwise, he
may make or cause to be made such inquiry</span><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">or audit after approval from
the Additional Collector under intimation to the refund claimant.</span></dt>
<dt> </dt>
<dt>
<span style="font-size: 10.0pt; font-family: Arial"> (5)
An officer not below the rank of Senior Auditor deputed to conduct inquiry or
audit of the refund claim in terms of sub-rule (4) may examine such business
records and commercial documents of the claimant or</span><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">of any person concerned with
the refund claim in any manner as is necessary to satisfy himself about the</span><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">genuineness and
admissibility of the claim. </span></dt>
<dt>
<span style="font-size: 10.0pt; font-family: Arial"> </span>
</dt>
<dt>
<span style="font-size: 10.0pt; font-family: Arial">
Provided that no pre-audit shall be conducted in respect of Computerized and
Gold category</span></dt>
<dt><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">exporters if all the
supportive documents have been received and in-house computerized scrutiny</span></dt>
<dt><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">does not indicate any
incorrect declaration or submission of fabricated or fake documents. </span>
</dt>
</dl>
<p class="MsoNormal" style="margin-top: 12.0pt"><b>
<span style="font-size: 10.0pt; font-family: Arial">6. Sanction and
payment of refund claim.--</span></b><span style="font-size: 10.0pt; font-family: Arial">(1) If, on the basis
of supportive documents, refund examination report, recommendations, inquiry or
audit report as the case may be, the officer-in-charge is fully satisfied about
the genuineness and admissibility of the claim, he shall, subject to the
provisions of sub-section (3) of section 10 of the Act, sanction the claim and
send the original copy of the sanction order to the treasury officer for
issuance of a cheque to the claimant: </span></p>
<dl>
<dt>
<span style="font-size: 10.0pt; font-family: Arial"> Provided that if the claimant is liable to pay any duty or tax, additional
duty or additional tax</span></dt>
<dt><font size="2"><span style="font-family: Arial"> </span></font><span style="font-size: 10.0pt; font-family: Arial">or penalty or any other
amount short paid or admitted to be payable under any law</span></dt>
<dt><font size="2"><span style="font-family: Arial"> </span></font><span style="font-size: 10.0pt; font-family: Arial">administered by the Board,
payment of the refundable amount shall be made only after</span></dt>
<dt><font size="2"><span style="font-family: Arial"> </span></font><span style="font-size: 10.0pt; font-family: Arial">adjustment
of that unpaid outstanding amount of duty or tax or, as the case may be,</span></dt>
<dt><font size="2"><span style="font-family: Arial"> </span></font><span style="font-size: 10.0pt; font-family: Arial">additional duty or
additional tax and penalty or any other amount short paid or admitted to</span></dt>
<dt> <span style="font-size: 10.0pt; font-family: Arial">be payable.</span></dt>
<dt> </dt>
<dt><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">(2) The treasury
officer, before issuing cross cheque to the claimant, shall personally ensure
that cheque of only such amount is issued to the claimant as is specified and
sanctioned in the sanction order or worked out after deduction of amount as per
proviso to sub-rule (1): </span>
</dt>
<dt><font size="2"><span style="font-family: Arial"> </span>
</font>
</dt>
<dt><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">Provided that refund cheque
shall be cross cheque to be deposited in the declared bank account of the </span>
</dt>
<dt><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">registered
person-cum-claimant and shall be issued to the claimant only through courier
service on</span></dt>
<dt><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">claimant expense, or through
urgent mail service with due acknowledgement: </span>
</dt>
<dt> </dt>
<dt><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">Provided further that the
treasury officer shall maintain all the records and registers, etc; prescribed
under</span></dt>
<dt><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">the treasury or financial
laws for the purpose of keeping account of payment of Federal revenue refunds
and</span></dt>
<dt><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">feed the particulars of each
refund cheque in the computer besides mentioning the same in the relevant file</span></dt>
<dt><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">for record purposes.</span></dt>
<dt> </dt>
<dt><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">(3) The duplicate
copy of the sanction order shall be retained in the Refund Division in the
relevant file. </span>
</dt>
</dl>
<p style="margin-top: 12.0pt"><b>
<span style="font-size: 10.0pt; font-family: Arial">7. Extent of payment
of refund claim.-- </span></b>
<span style="font-size: 10.0pt; font-family: Arial">(1) Refund to a commercial
exporter shall be sanctioned and paid within one month of the submission of
supportive documents to the extent of input tax shown in Sales Tax invoices
issued by registered local manufacturers or suppliers of the
goods actually exported. </span></p>
<p style="margin-top: 12.0pt">
<span style="font-size: 10.0pt; font-family: Arial"> </span><span style="mso-tab-count:1"> <font color="#008000">
</font></span><font color="#008000">�(2) In case of manufacturer-<i>cum</i>-exporter,�</font></p>
<p class="MsoBodyText" style="margin-left:54.0pt;text-indent:-18.0pt;mso-list:
l1 level1 lfo2;tab-stops:list 54.0pt"><font color="#008000">(a)<span style="font:7.0pt "Times New Roman"">
</span>whose exports of same-state goods do not exceed twenty <i>per cent </i>of
his total exports in preceding twelve tax periods, refund shall be sanctioned to
the extent of admissible input tax consumed or to be consumed for the making of
taxable supplies, within one month of the submission of supportive documents;</font></p>
<p class="MsoBodyText" style="margin-left:36.0pt"><font color="#008000"> (b)<span style="font:7.0pt "Times New Roman"">
</span>whose exports of same-state goods exceed twenty <i>per cent </i>of his
total exports in preceding twelve tax periods, refund shall be sanctioned to the
extent of admissible input tax consumed or to be consumed for the making of
taxable supplies, within one month of the submission of supportive documents;
and</font></p>
<p class="MsoBodyText" style="margin-left:36.0pt"><font color="#008000"> (c)<span style="font:7.0pt "Times New Roman"">
</span>who makes zero-rated supplies as well as domestic taxable supplies, may
deduct the amount of tax payable on the domestic supplies from the amount of
refund due and claim refund only for the balance amount, if any�.</font></p>
<p>
<span style="font-size: 10.0pt; font-family: Arial"> (3) The time-limit
given in this rule shall not apply to cases subjected to further inquiry</span><font size="2" face="Arial">
or audit under sub-rules (3) to (5) of rule 5:</font></p>
<dl>
<dd><font face="Arial" size="2">
</font>
<span style="font-size: 10.0pt; font-family: Arial">Provided that the
officer-in-charge shall inform the claimant about the subjection of his
refund claim</span></dd>
<dd><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">to inquiry or audit, as the
case may be. </span></dd>
</dl>
<p>
<span style="font-size: 10.0pt; font-family: Arial">
(4) The refund claims
of registered manufacturers, importers, wholesalers or retailers shall be
sanctioned and paid in the manner prescribed in clauses (i) and (ii) of
sub-rule (2) and the first proviso to sub-section (1) and sub-section (4) of
section 10 of the Act.<b> </b></span>
</p>
<p><b>
<span style="font-size: 10.0pt; font-family: Arial">8. Action on
inadmissible refunds.--</span></b><span style="font-size: 10.0pt; font-family: Arial">(1) In case any
refund claim or part thereof is found not genuine and not admissible under the
law, a notice shall be served on the claimant requiring him to show cause in
writing, within fourteen days, as to why the claim or as the case may be, part
thereof should not be rejected and as to why the claimant should not be
proceeded against under the relevant provisions of law. </span></p>
<dl>
<dt>
<span style="font-size: 10.0pt; font-family: Arial">
Provided that in cases where the amount of refund liable to rejection does not
exceed five</span><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">million rupees,</span></dt>
<dt><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">the
officer-in-charge shall bring to the knowledge of Additional Collector having</span><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">jurisdiction in writing on</span></dt>
<dt> <span style="font-size: 10.0pt; font-family: Arial">
the</span><font size="2"><span style="font-family: Arial"> </span></font><span style="font-size: 10.0pt; font-family: Arial">relevant file the reasons
for issuing the notice. </span></dt>
<dd> </dd>
<dt>
<span style="font-size: 10.0pt; font-family: Arial">
Provided further that the cases involving amounts of refund liable to
rejection exceeding five</span><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">million</span></dt>
<dt> <span style="font-size: 10.0pt; font-family: Arial">
rupees, </span><span style="font-size: 10.0pt; font-family: Arial">the approval of the
Collector shall be obtained before issuance of notice. </span></dt>
</dl>
<p>
<span style="font-size: 10.0pt; font-family: Arial"> (2) After affording a
reasonable opportunity of hearing to the claimant, the officer-in-charge shall
issue the show cause notice to such claimant and pass an adjudication order
specifying reasons therein: </span></p>
<blockquote>
<blockquote>
<p>
<span style="font-size: 10.0pt; font-family: Arial">Provided that in case the
claimant does not respond to the show cause notice or does not appear
himself, or through his authorized representative, to defend his position on
three dates of hearing, the officer-in-charge may decide the case exparte on
the basis of facts and evidence available on record. </span></p>
</blockquote>
</blockquote>
<p><b><span style="font-size: 10.0pt; font-family: Arial">
9. Supportive documents.--</span></b><span style="font-size: 10.0pt; font-family: Arial">(1)
A manufacturer-cum-exporter shall submit refund claim in computer diskette in
the format prescribed along with following documents, namely: - </span>
</p>
<p>
<span style="font-size: 10.0pt; font-family: Arial"> (a) Input
tax invoices or as the case may be, bills of entry; </span></p>
<p>
<span style="font-size: 10.0pt; font-family: Arial"> </span>
<font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">(b) tax
invoices of intermediary processes, if applicable; </span></p>
<p>
<span style="font-size: 10.0pt; font-family: Arial"> </span>
<font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">(c) output
tax invoices in case of domestic supplies; </span></p>
<p>
<span style="font-size: 10.0pt; font-family: Arial"> </span>
<font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">(d) zero-rated invoices in case of export; </span>
</p>
<dl>
<dt>
<span style="font-size: 10.0pt; font-family: Arial"> </span>
<font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">(e) bills
of export (quadruplicate copy) indicating Mate Receipt number with date or
airway bill</span></dt>
<dt>
<font size="2"><span style="font-family: Arial"> </span></font><span style="font-size: 10.0pt; font-family: Arial"> or
railway receipt or postal receipt besides the examination report recorded by
customs</span></dt>
<dt>
<font size="2"><span style="font-family: Arial">
</span></font><span style="font-size: 10.0pt; font-family: Arial">officers.
</span></dt>
<dd> </dd>
<dt>
<span style="font-size: 10.0pt; font-family: Arial"> </span>
<font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">(f)
bill of lading and airway bill or as the case may be, railway receipt or postal
receipt</span></dt>
<dt>
<font size="2"><span style="font-family: Arial"> </span></font><span style="font-size: 10.0pt; font-family: Arial">indicating
transportation of goods out of Pakistan; and </span></dt>
<dd> </dd>
<dt>
<font size="2"><span style="font-family: Arial"> </span></font><span style="font-size: 10.0pt; font-family: Arial">(g) a
statement showing value and input tax on stocks in balance and the position of
stocks of</span></dt>
<dt>
<font size="2"><span style="font-family: Arial"> </span></font><span style="font-size: 10.0pt; font-family: Arial">major
inputs and outputs carried over from the previous tax period, additions in such
stocks,</span></dt>
<dt>
<font size="2"><span style="font-family: Arial">
</span></font><span style="font-size: 10.0pt; font-family: Arial"> stocks
consumed or supplied during such period and stocks in balance, if any<font color="#FF00FF">:</font></span></dt>
<dd> </dd>
<dt>
<font color="#FF00FF"><span style="font-size: 12.0pt; font-family: Arial">
</span></font>
<span style="font-family: Arial"><font color="#FF00FF">
</font><font size="2" color="#FF00FF"> Provided that a manufacturer-<i>cum</i>-exporter
who consumes raw material inputs as per</font></span></dt>
<dt>
<font size="2" color="#FF00FF"><span style="font-family: Arial">
</span></font><span style="font-family: Arial"><font size="2" color="#FF00FF">
calculations made by the Input Output Co-efficient Organization (IOCO) and
Customs</font></span></dt>
<dt>
<font size="2" color="#FF00FF"><span style="font-family: Arial">
</span></font><span style="font-family: Arial"><font size="2" color="#FF00FF">
House,
Karachi, may not submit stock statement with each refund claim</font></span><font color="#FF00FF"><span style="font-size: 10.0pt; font-family: Arial">.
</span></font></dt>
</dl>
<p>
<span style="font-size: 10.0pt; font-family: Arial">
(2) A commercial exporter shall submit bank credit advice duly
issued by the concerned bank in addition</span><span style="font-size: 10.0pt; font-family: Arial"> to
documents specified in clauses (a), (b), (c), (d), (e), (f) and (g) of sub-rule
(1). </span></p>
<p>
<span style="font-size: 10.0pt; font-family: Arial">
(3) An investor shall furnish the following documents,
namely:- </span></p>
<p><span style="font-size: 10.0pt; font-family: Arial">
(a) Bills of entry or tax invoices indicating
import or purchase of plant and machinery; </span></p>
<dl>
<dt><span style="font-size: 10.0pt; font-family: Arial">
(b) plot allotment order or ownership documents of the
premises where such plant and</span></dt>
<dt><font size="2"><span style="font-family: Arial">
</span></font><span style="font-size: 10.0pt; font-family: Arial">machinery has
been installed; or </span></dt>
</dl>
<p><span style="font-size: 10.0pt; font-family: Arial">
(c) rent deed in case the plant and machinery has been
installed in the rented premises; </span></p>
<p><span style="font-size: 10.0pt; font-family: Arial">
(d) electricity and gas consumer numbers as applicable; </span>
</p>
<p><span style="font-size: 10.0pt; font-family: Arial">
(e) list of items to be produced alongwith production
capacity of each machine; and </span></p>
<p><span style="font-size: 10.0pt; font-family: Arial">
(f) installation certificate issued by the designated
officer of Sales Tax Collectorate.</span></p>
<dl>
<dt>
<span style="font-size: 10.0pt; font-family: Arial"> (4) In case of
refund claimed under section 66 of the Act, the following documents shall be
submitted, namely:--</span></dt>
<dd> </dd>
<dt>
<span style="font-size: 10.0pt; font-family: Arial"> (a)
bill of entry or input tax invoices and tax invoices of intermediary
processes (if applicable) as</span></dt>
<dt><font size="2">
<span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">the case may be; </span>
</dt>
</dl>
<p>
<span style="font-size: 10.0pt; font-family: Arial"> (b) output tax invoices
in case goods have been supplied domestically; </span></p>
<p>
<span style="font-size: 10.0pt; font-family: Arial"> (c) zero-rated invoices
in case goods have been exported; </span></p>
<p>
<span style="font-size: 10.0pt; font-family: Arial"> (d) export documents
mentioned in sub-rule (1); and </span></p>
<p>
<span style="font-size: 10.0pt; font-family: Arial"> (e) inventory
statement, if required by the officer-in-charge. </span></p>
<p>
<span style="font-size: 10.0pt; font-family: Arial"> (5) The
claimant shall submit the supportive documents in original along with one set of
photo copies and the
original supportive documents shall be returned to the claimant after
tallying with the photocopies by
the officer-in-charge or any officer authorized by the Collector in this behalf,
who shall endorse his proper verification on each photocopy: </span></p>
<dl>
<dt>
<span style="font-size: 10.0pt; font-family: Arial"> Provided that the original
quadruplicate copy of the bill of export and bills of entry along with sales tax</span></dt>
<dt><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">invoices shall be returned
to the claimant after recording the following endorsement</span><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">under the full</span></dt>
<dt><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial"> signatures and
official stamp of the said officer, namely:- </span></dt>
<dd> </dd>
<dt>
<span style="font-size: 10.0pt; font-family: Arial"> �Zero-rating claimed�.</span></dt>
<dt> </dt>
<dt><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">(6) The
officer-in-charge may, for reasons to be recorded in writing and after taking
permission from the Collector,
call for any other document or information not specified in sub-rules (1), (2),
(3), (4) and (5) in support of the refund claim or for the purpose of
satisfying himself about the genuineness and admissibility of the claim. </span>
</dt>
</dl>
<p class="MsoNormal" style="margin-top: 12.0pt"><b>
<span style="font-size: 10.0pt; font-family: Arial">10. Refund claim of
an investor.--</span></b><span style="font-size: 10.0pt; font-family: Arial"> (1) An investor
shall, in addition to the documents specified in sub-rule (3) of rule 9, submit
an</span><span style="font-size: 10.0pt; font-family: Arial"> undertaking
on a non-judicial stamped paper that he will commence production and supply of
taxable
goods within twelve months and has not so far claimed refund or adjustment of
tax paid on purchase</span><span style="font-size: 10.0pt; font-family: Arial"> or
import of plant and machinery.</span></p>
<p class="MsoNormal" style="margin-top: 12.0pt"><font size="2">
<span style="font-family: Arial">
</span></font><span style="font-size: 10.0pt; font-family: Arial">(2) If the investor
fails to commence production and supply of taxable goods within the period
specified in sub-rule (1) or within such extended period as may be allowed by
the Collector, the amount of sales tax refunded to him shall be recovered from
him along with additional tax and penalty as provided in the Act. </span></p>
<p class="MsoNormal" style="margin-top: 12.0pt"><b>
<span style="font-size: 10.0pt; font-family: Arial">11.
Refund under section 66.--</span></b><span style="font-size: 10.0pt; font-family: Arial">
A registered person who claims refund of tax other than input tax under section
66 of the Act, in addition to the documents specified in sub-rule (3) of rule 9,
shall file an application of refund indicating--</span></p>
<p class="MsoNormal" style="text-indent: -.25in; margin-left: .5in">
</p>
<p class="MsoNormal" style="text-indent: -.25in; margin-left: .5in">
<span style="font-size: 10.0pt; font-family: Arial"> (a) his name,
his address and registration number; </span></p>
<p class="MsoNormal" style="text-indent: -.25in; margin-left: .5in"> </p>
<p class="MsoNormal" style="text-indent: -.25in; margin-left: .5in">
<span style="font-size: 10.0pt; font-family: Arial"> (b) date of
application; </span></p>
<p class="MsoNormal" style="text-indent: -.25in; margin-left: .5in"> </p>
<p class="MsoNormal" style="text-indent: -.25in; margin-left: .5in">
<span style="font-size: 10.0pt; font-family: Arial"> (c) amount of
sales tax refund claimed; and</span></p>
<p class="MsoNormal" style="text-indent: -.25in; margin-left: .5in"> </p>
<p class="MsoNormal" style="text-indent: -.25in; margin-left: .5in">
<span style="font-size: 10.0pt; font-family: Arial"> (d) reasons for
seeking refund. </span></p>
<p><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">The refund shall be
sanctioned after audit that no adjustment of input tax has been allowed and
goods have duly been accounted for as per provisions of section 22 of the Act. </span>
</p>
<p class="MsoNormal" style="margin-top: 12.0pt"><b>
<span style="font-size: 10.0pt; font-family: Arial"> 12. Profiling of
exporters for the purpose of refund.-- </span></b>
<span style="font-size: 10.0pt; font-family: Arial">(1) Each Collectorate
shall develop profile of exporters categorizing them as �Computerized,� �Gold�,
�Silver� or �Others� on the basis of the criteria specified in this rule.<b><i>
</i></b></span></p>
<p class="MsoNormal" style="margin-left: 1.0in"> </p>
<p class="MsoNormal" style="margin-left: 1.0in"><b>
<span style="font-size: 10.0pt; font-family: Arial">Explanation: </span></b>
<span style="font-size: 10.0pt; font-family: Arial">For the purpose of this
rule, the expression �exporter� means manufacturer-cum-exporter and commercial
exporter. </span>
</p>
<p><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">(2) The exporters
fulfilling the following conditions shall be classified as �Computerized
Category� for the purpose of payment of refunds, namely:- </span></p>
<dl>
<dt><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">(a) Maintains the
accounts and the records in the computer program duly approved by the Central</span></dt>
<dt><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">Board of Revenue or by the Collector having jurisdiction; </span>
</dt>
<dt>
<span style="font-size: 10.0pt; font-family: Arial"> </span>
</dt>
<dt><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">(b)
supplies the information in detail regarding all the purchases and supplies
either through the</span></dt>
<dt><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">internet or computer disc,
as may be required by the Board or the Collector of Sales Tax having</span></dt>
<dt><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">jurisdiction; </span></dt>
<dd> </dd>
<dt>
<span style="font-size: 10.0pt; font-family: Arial">
(c) submits the annual accounts showing imports, local purchases, sales
and exports and the taxes</span></dt>
<dt><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">paid as well as payable,
duly audited and certified by the Chartered Accountant Firm notified by</span></dt>
<dt><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">the Board; </span></dt>
</dl>
<p><font size="2"><span style="font-family: Arial"> </span>
</font>
<span style="font-size: 10.0pt; font-family: Arial"> (d) makes all the
payments of fifty thousand rupees and above through cross cheques; </span></p>
<dl>
<dt>
<span style="font-size: 10.0pt; font-family: Arial">
(e) manufactures goods in accordance
with the input output ratio, if any, notified by the CBR or any</span></dt>
<dt><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">other persons authorized by
it; and</span></dt>
</dl>
<p>
<span style="font-size: 10.0pt; font-family: Arial"> (f) has not
been found any type of evasion or fraud of any tax including Sales Tax. </span>
</p>
<p>
<span style="font-size: 10.0pt; font-family: Arial"> (3) The criteria for
qualifying for the �Gold� category shall be that the exporter fulfils the basic
conditions</span><font size="2"><span style="font-family: Arial">
</span></font><span style="font-size: 10.0pt; font-family: Arial">at (A) and any
one condition at (B) below: </span></p>
<dl>
<dt>
<span style="font-size: 10.0pt; font-family: Arial">
(A) (i) that audit conducted by the sales tax department or by
chartered accountant</span></dt>
<dt>
<font size="2"><span style="font-family: Arial">
</span></font><span style="font-size: 10.0pt; font-family: Arial"> confirms
no evasion of sales tax or filing of wrong refund claim with minimum 90%</span></dt>
<dt>
<font size="2"><span style="font-family: Arial">
</span></font><span style="font-size: 10.0pt; font-family: Arial"> claim
acceptance as per last audit; and </span></dt>
</dl>
<p class="MsoNormal" style="margin-left: 37.8pt">
<span style="font-size: 10.0pt; font-family: Arial">
(ii) that no case of commercial fraud is proven against him;
and </span></p>
<p class="MsoNormal" style="margin-top: 12.0pt">
<span style="font-size: 10.0pt; font-family: Arial">
(B) (i) that the exporter is a company listed on the stock
exchange; or </span></p>
<p class="MsoNormal" style="text-indent: .5in; margin-left: 1.0in"> </p>
<p class="MsoNormal" style="text-indent: .5in; margin-left: 1.0in">
<span style="font-size: 10.0pt; font-family: Arial">(ii) the exporter
has exported goods valued at minimum fifteen million US dollars per</span></p>
<p class="MsoNormal" style="text-indent: .5in; margin-left: 1.0in">
<font size="2"><span style="font-family: Arial">
</span></font><span style="font-size: 10.0pt; font-family: Arial"> annum on
average during last three years as per certificate issued by the banks; or
</span></p>
<p class="MsoNormal" style="text-indent: -17.7pt; margin-left: 71.7pt"> </p>
<p class="MsoNormal" style="text-indent: -17.7pt; margin-left: 71.7pt">
<span style="font-size: 10.0pt; font-family: Arial">
(iii) the exporter has manufactured and exported value-added goods valued
at a</span></p>
<p class="MsoNormal" style="text-indent: -17.7pt; margin-left: 71.7pt">
<font size="2"><span style="font-family: Arial">
</span></font><span style="font-size: 10.0pt; font-family: Arial"> minimum
of one million US dollars per annum on average during the last three years</span></p>
<p class="MsoNormal" style="text-indent: -17.7pt; margin-left: 71.7pt">
<font size="2"><span style="font-family: Arial">
</span></font><span style="font-size: 10.0pt; font-family: Arial"> as per
certificate issued by the banks, and such value-added exports constitute
at</span></p>
<p class="MsoNormal" style="text-indent: -17.7pt; margin-left: 71.7pt">
<font size="2"><span style="font-family: Arial">
</span></font><span style="font-size: 10.0pt; font-family: Arial"> least
80% of his total exports; or </span></p>
<p class="MsoNormal" style="text-indent: -17.7pt; margin-left: 71.7pt"> </p>
<p class="MsoNormal" style="margin-left: 1.5in">
<span style="font-size: 10.0pt; font-family: Arial">(iv) the exporter has
been adjudged as one of the best exporters under the Export</span></p>
<p class="MsoNormal" style="margin-left: 1.5in"><font size="2">
<span style="font-family: Arial">
</span></font><span style="font-size: 10.0pt; font-family: Arial">Promotion
Bureau�s programme for incentivisation of exporters. </span></p>
<p>
<span style="font-size: 10.0pt; font-family: Arial"> (4) The exporters
shall be classified as category "Silver", with the same conditions as for
�Gold� category, except that the minimum limit for export of all goods will
be seven and half million US dollars and,
for export of value-added goods, half million US dollars, during the last twelve months
as per certificate issued by the banks. </span></p>
<p>
<span style="font-size: 10.0pt; font-family: Arial"> (5)</span><span style="font-style: normal; font-variant: normal; font-weight: normal; font-family: Arial"><font size="2">
</font></span><span style="font-size: 10.0pt; font-family: Arial">The following
class of exporters shall be treated as category "Other", namely: - </span>
</p>
<dl>
<dt style="line-height: normal">
<span style="font-size: 10.0pt; font-family: Arial"> (a)</span><span style="font-style: normal; font-variant: normal; font-weight: normal; font-family: Arial"><font size="2"> </font></span><span style="font-size: 10.0pt; font-family: Arial">persons
not falling under categories of �Computerized�, "Gold" and "Silver";</span></dt>
<dd>
<p style="line-height: normal"> </p></dd>
<dt style="text-indent: -.5in; line-height: normal; margin-left: 107.85pt">
<span style="font-size: 10.0pt; font-family: Arial">(b)</span><span style="font-style: normal; font-variant: normal; font-weight: normal; font-family: Arial"><font size="2"> </font></span><span style="font-size: 10.0pt; font-family: Arial">persons
disqualified from either of the categories �Computerized� or "Gold" or
"Silver" and down-graded by Collector Sales Tax, to category "Other" directly if
their claim acceptance levels under audit are less than ninety per cent or
forged or untrue documents are found to have been submitted after profiling in
either of the said categories; </span></dt>
<dt style="text-indent: -.5in; line-height: normal; margin-left: 107.85pt">
</dt>
<dt style="text-indent: -.5in; line-height: normal; margin-left: 107.85pt">
<span style="font-size: 10.0pt; font-family: Arial">(c)</span><span style="font-style: normal; font-variant: normal; font-weight: normal; font-family: Arial"><font size="2"> </font></span><span style="font-size: 10.0pt; font-family: Arial">once
an exporter is down-graded, he shall not be up-graded for at least eighteen
months and may only be considered by the Collector for upgrading, if he is
satisfied that during the eighteen months of down-grading period, the exporter
has met the requirements of respective category for continuous period of
eighteen months; and </span></dt>
<dt style="text-indent: -.5in; line-height: normal; margin-left: 107.85pt">
</dt>
<dt style="text-indent: -.5in; line-height: normal; margin-left: 107.85pt">
<span style="font-size: 10.0pt; font-family: Arial">(d)</span><span style="font-style: normal; font-variant: normal; font-weight: normal; font-family: Arial"><font size="2"> </font></span><span style="font-size: 10.0pt; font-family: Arial">persons
involved in a prosecution case of tax fraud under the Act or any other
enactment shall be rated in category "Other" even if they fulfill rating
criteria for �Computerized�, "Gold" or "Silver". </span>
</dt>
<dd>
<p style="text-indent: -.5in; line-height: normal; margin-left: 107.85pt"> </p></dd>
<dt>
<span style="font-size: 10.0pt; font-family: Arial"> (6) If a person in a
lower category improves, whether on the basis of audit or on the basis of other
prescribed criteria, his category rating shall be upgraded accordingly on the
basis of a review by the Collector on six monthly basis on the recommendations
of a Review Committee comprising representatives of the Export Promotion Bureau,
Collectorate of Sales Tax, Chamber of Commerce and Industry, and exporter�s
respective association, if any, of which the exporter is a member.</span></dt>
</dl>
<dl>
<dt>
<span style="font-size: 10.0pt; font-family: Arial"> (7) The Review
Committee shall select a Secretary whose name, address and fax number, if any,
shall be notified for the information of all exporters. </span>
</dt>
<dt> </dt>
<dt>
<span style="font-size: 10.0pt; font-family: Arial"> (8) The Review
Committee shall meet every month to review-- </span></dt>
</dl>
<p class="MsoNormal" style="text-indent: -.25in; margin-left: .5in">
<span style="font-size: 10.0pt; font-family: Arial">
(a) the cases rated or categorized six months earlier; </span>
</p>
<p class="MsoNormal" style="text-indent: -.75in; margin-left: 1.0in"> </p>
<p class="MsoNormal" style="text-indent: -.75in; margin-left: 1.0in">
<span style="font-size: 10.0pt; font-family: Arial">
(b) reference from any organization for down-grading category
of any exporter; and
</span></p>
<p class="MsoNormal" style="text-indent: -.75in; margin-left: 1.0in">
</p>
<p class="MsoNormal" style="text-indent: -.75in; margin-left: 1.0in">
<span style="font-size: 10.0pt; font-family: Arial">
(c) reference from any exporter for up-gradation of his
category. </span></p>
<p class="MsoNormal" style="margin-top: 12.0pt"><b>
<span style="font-size: 10.0pt; font-family: Arial">13.
Miscellaneous.--</span></b><span style="font-size: 10.0pt; font-family: Arial">(1)
All such refund claims that have not been subjected to pre-sanction inquiry or
audit shall invariably be audited on quarterly basis subsequent to payment.</span></p>
<p class="MsoNormal" style="margin-top: 12.0pt">
<span style="font-size: 10.0pt; font-family: Arial"> (2) In cases where it
has been found during post-payment audit that refund has been paid in excess of
the claimant�s entitlement, excess paid amount shall be recovered along with
additional tax and penalty besides any other penal action that may be taken
under the Act. </span></p>
<p class="MsoNormal" style="margin-top: 12.0pt"><font size="2">
<span style="font-family: Arial">
</span></font>
<span style="font-size: 10.0pt; font-family: Arial">(3) The refund claims
of a registered person found indulged in tax fraud shall not be finalized before
thorough pre-audit. </span></p>
<p class="MsoBodyText"><span style="font-size: 10.0pt; font-family: Arial">
</span></p>
<p class="MsoBodyText"><font size="2"><span style="font-family: Arial">
</span></font><span style="font-size: 10.0pt; font-family: Arial">
(4) The refund claims shall be processed and finalized on
�first come first served' basis.<b> </b></span></p>
<p class="MsoNormal" style="margin-top: 12.0pt"><b>
<span style="font-size: 10.0pt; font-family: Arial">14. Saving.--</span></b><span style="font-size: 10.0pt; font-family: Arial">The admissible refund claims
received with supportive documents up to the date of promulgation of these rules
shall be sanctioned and paid in accordance with the provisions of the Sales Tax
Refund Rules, 2000: </span></p>
<blockquote>
<p class="MsoNormal" style="margin-left: .5in; margin-top: 12.0pt">
<span style="font-size: 10.0pt; font-family: Arial">Provided that refund claims
filed by commercial exporters for exports made till 30th June, 2003, shall also
be sanctioned under the Sales Tax Refund Rules, 2000, after production of Bank
Credit Advice (BCA) showing receipt of sales proceeds in foreign exchange from
the country to which the goods have been exported: </span></p>
<p class="MsoNormal" style="margin-left: .5in; margin-top: 12.0pt">
<span style="font-size: 10.0pt; font-family: Arial">�Provided further that
refund claims filed by commercial exporters may be sanctioned and paid if a bank
guarantee, in the format prescribed by the Board, is submitted by the commercial
exporters in lieu of Bank Credit Advice (BCA) for refund claims filed till 30<sup>th</sup>
June, 2003.</span></p>
</blockquote>
<p class="MsoNormal" style="margin-top: 12.0pt">
<span style="font-size: 10.0pt; font-family: Arial"><b>
15. Repeal.-- </b>The Sales Tax Refund Rules,
2000 are hereby repealed. </span></p>
<p class="MsoNormal"><font size="2" face="Arial">
_____________________________________________________________________________</font></p>
<p class="MsoNormal"><font size="2" face="Arial">[C.No.3(12)ST-L&P/2002] </font>
</p>
<p class="MsoNormal"><font size="2" face="Arial"> </font></p>
<p class="MsoNormal" align="right" style="text-align: right">
<font size="2" face="Arial">(MANZOOR HUSSAIN MEMON)</font></p>
<p class="MsoNormal" align="right" style="text-align: right">
<font size="2" face="Arial">Secretary (ST-L&P) </font></p>
<p class="MsoNormal" align="center" style="text-align: left">
<span style="font-size: 10.0pt; font-family: Arial; color: purple">Amended vide
<b>
<a style="color: blue; text-decoration: underline; text-underline: single" href="https://download1.fbr.gov.pk/sros/SalesTaxSROS/2002/2003sro203st.htm">S.R.O. 203(I)/2003</a></b></span></p>
<p class="MsoNormal" align="center" style="text-align: left">
<span style="font-size: 10.0pt; font-family: Arial; color: purple">Amended vide
<b>
<a style="color: blue; text-decoration: underline; text-underline: single" href="https://download1.fbr.gov.pk/sros/SalesTaxSROS/2002/2003sro2st.htm">S.R.O. 02(I)/2003</a></b></span></p>
<p class="MsoNormal" align="center" style="text-align: left">
<span style="font-size: 10.0pt; font-family: Arial; color: purple">Amended vide
<b>
<a style="color: blue; text-decoration: underline; text-underline: single" href="https://download1.fbr.gov.pk/sros/SalesTaxSROS/2002/2003sro502st.htm">S.R.O. 502(I)/2003</a></b></span></p>
<p class="MsoNormal" align="right" style="text-align: left">
</p>
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