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<h1><span style="font-size: 13.0pt">Government of Pakistan</span></h1>
<p class="MsoNormal" align="center" style="text-align:center">
<span style="font-family:Arial">(Revenue Division)</span></p>
<p class="MsoNormal" align="center" style="text-align:center">
<span style="font-family:Arial">Central Board of Revenue</span></p>
<p class="MsoNormal" align="center" style="text-align:center"><b>
<span style="font-family:Arial">[Sales Tax & Federal Excise Wing]</span></b></p>
<p class="MsoNormal" align="center" style="text-align:center"><b>
<span style="font-family:Arial">*****</span></b></p></td>
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<td>
<p class="MsoNormal" align="right" style="text-align: right">
<font size="3">Islamabad, the 26<sup>th</sup> May, 2006</font></p></td>
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<td>
<h2 align="center" style="text-align: center; text-indent: 0in; line-height: normal; margin-left: 0in">
<font face="Times New Roman" size="3"><u>NOTIFICATION</u></font></h2>
<p class="MsoNormal" align="center" style="text-align: center"><b>
<font size="3">(SALES TAX)</font></b></p>
<h1 style="text-align:justify;text-indent:.5in;line-height:150%">
<span style="font-size: 12.0pt; line-height: 150%; font-weight: normal">
S.R.O. 488(I)/2006.� In exercise of the powers conferred by section 50
of the Sales Tax Act, 1990, read with sub-section (2) of section 8,
sections 10 and 21, clause (c) of sub-section (1) of section 22, section
26 thereof the Central Board of Revenue is pleased to make the following
rules, namely:�</span></h1>
<h1 style="text-align:justify;line-height:150%">
<span style="font-size: 12.0pt; line-height: 150%; font-weight: normal">
</span><span style="font-family:Arial">1. <b>Short title,
application and commencement.�</b> (1) These Rules may be called the
Refund of Sales Tax (On Export Of Specified Goods) Rules, 2006.</span></h1>
<p class="MsoNormal" style="text-align:justify;line-height:150%">
<span style="font-family:Arial"> </span></p>
<p class="MsoNormal" style="text-align:justify;text-indent:.5in;line-height:150%">
<span style="font-family:Arial">(2). They shall be applicable to
registered persons engaged in the export of </span></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%">
<span style="font-family:Arial"> </span></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%">
<span style="font-family:Arial"> (a) textile and
textile articles;</span></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%">
<span style="font-family:Arial"> (b) leather and
articles thereof;</span></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%">
<span style="font-family:Arial"> (c) carpets;</span></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%">
<span style="font-family:Arial"> (d) surgical goods;
and</span></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%">
<span style="font-family:Arial"> (e) sports goods.</span></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%">
<span style="font-family:Arial"> </span></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%">
<span style="font-family:Arial"> (3) They shall come
into force at once.</span></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%">
<span style="font-family:Arial"> </span></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%">
<span style="font-family:Arial">2. <b>Establishment of
centralized refund processing cell.�</b> (1) Centralized refund
processing cells shall be located at Sales Tax House, Karachi and Sales
Tax House, Lahore to process the refund claims under these rules. </span>
</p>
<p class="MsoNormal" style="text-align:justify;line-height:150%">
<span style="font-family:Arial"> (2) Refund processing
cell located at Karachi shall process the refund claims relating to
Collectorate of Sales Tax (Enforcement), Karachi, Collectorate of Sales
Tax and Federal Excise, Hyderabad and Quetta while the unit located at
Lahore shall process the refund claims relating to Collectorates of
Sales Tax and Federal Excise, Lahore, Faisalabad, Gujranwala, Rawalpindi,
Peshawar and Multan. </span></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%">
<span style="font-family:Arial"> </span></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%">
<span style="font-family:Arial"> (3) Each centralized
refund cell shall consist of an Additional Collector and such other
officers as may be nominated by the concerned Collectors of Sales Tax.
</span></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%">
<span style="font-family:Arial"> </span></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%">
<span style="font-family:Arial"> (4) The refund
processing cells shall report the progress of processing of refund
claims to the Board. </span></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%">
<span style="font-family:Arial"> </span></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%">
<span style="font-family:Arial">3. <b>Scrutiny and audit of
refund claims.�</b> (1) The refund claims shall be audited by the
Chartered Accountant firm designated by the Board. </span></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%">
<span style="font-family:Arial"> </span></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%">
<span style="font-family:Arial"> (2) The audit firm
shall verify the payment of sales tax claimed by claimant as refund as
provided by section 73 and fulfillment of other conditions laid down in
Chapter V of the Sales Tax Rules, 2005. The audit be conducted where the
claimant is registered. </span></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%">
<span style="font-family:Arial"> </span></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%">
<span style="font-family:Arial"> (3) The findings of
audit shall be communicated to the officer in charge of centralized
refund unit within thirty days of commencement of audit. </span></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%">
<span style="font-family:Arial"> </span></p>
<p class="MsoNormal" style="text-align:justify;text-indent:.5in;line-height:150%">
<span style="font-family:Arial">(4) The cost of audit done by the
audit firm which shall not exceed two percent of the amount of claim
shall be borne by the refund claimants. </span></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%">
<span style="font-family:Arial"> </span></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%">
<span style="font-family:Arial"> (5) The refund claims
of exporters who fail to produce the record for audit shall be rejected
after issuance of show cause notice by the appropriate officers of
concerned Collectorates. </span></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%">
<span style="font-family:Arial"> </span></p>
<p class="MsoNormal" style="text-align:justify;text-indent:.5in;line-height:150%">
<span style="font-family:Arial">(6) The refund sanctioning
officers shall decide the refund claims within one week after audit and
verification by the designated Chartered Accountants firm. </span></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%">
<span style="font-family:Arial"> </span></p>
<span style="font-size: 12.0pt; font-family: Arial">5. <b>
Application of Chapter V of Sales Tax Rules, 2005.� </b>All provisions
of Chapter V of Sales Tax Rules, 2005 shall <i>mutatis mutandis</i>,<i>
</i>apply to the processing, payment and rejection of inadmissible
claims filed under these rules</span><font face="Times New Roman">_____________________________________________________________________________</font></td>
</tr>
<tr>
<td>
<p class="MsoNormal"><span style="font-family: Arial">[<u>C. No.
3(1)ST-L&P/2004</u>]</span></p></td>
</tr>
<tr>
<td>
<p class="MsoNormal" align="right" style="text-align:right"><b>
<span style="font-family: Arial">(Wajid Ali)</span></b></p>
<p align="right"><span style="font-size: 12.0pt; font-family: Arial">
Secretary (ST&FE-Budget)</span></p></td>
</tr>
</tbody></table>
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