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020101
GOVERNMENT OF PAKISTAN REVENUE
DIVISION, CENTRAL BOARD OF REVENUE (SALES TAX WING)
Sales Tax Ruling/Instruction No.1/2002
C.No.3(7)STP/99-Pt
Islamabad, the 1st January, 2002
To
The Collector, Collectorate of Sales Tax, Faisalabad
Subject:
CLARIFICATION REGARDING FULFILLMENT OF THE CONDTIONS OF THE SAME STATE GOODS OR CONTINUOUS CHAIN TAX INVOICE.
I am directed to refer to your letter C.No.
STR/Board/13/2001/1262, dated 25.10.2001, on the subject cited above and to say that the
Board has considered the question whether a refund claim should be entirely rejected if it
is detected that some invoices are found fake or inadmissible. It has been decided that it
would not be justified or reject a refund claim just because among the supporting
documents relating to a particular shipment, a few invoices were found to be fake or were
issued by suspected units.
2. The appropriate course in such cases is to disallow the refund claim to the extent of
fake invoices and sanction the remaining amount. Before rejecting the impugned tax
invoices due process of law may be followed. If a refund claim is largely supported by tax
invoices issued by suspected units, a show cause notice may be issued to the chairman and
be may be heard before taking a decision with regard to its admissibility under the law.
Sd/-
(DR. ASHFAQ AHMAD TUNIO)
Secretary (St-L&P)
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