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020916
GOVERNMENT OF PAKISTAN REVENUE DIVISION CENTRAL BOARD OF REVENUE
Sales Tax Ruling/Instruction No.61/2002
(SALES TAX WING)
C.No.3(12)ST-L&P/2002
Islamabad, the 16th September, 2002
To: Mian Tanveer Ahmed
Magoon, Central Chairman,
The Pakistan Business Forum, KARACHI.
Subject:-
CBR ASKED TO PLUG LOOPHOLES IN AMENDED SRO.
Kindly refer to the news published in the daily newspaper “The News” on
03.09.2002 with the caption mentioned above.
2. As per the news, you have made the following queries with respect to New
Refund Rules notified vide
SRO. 575(I)/2002 dated
31.8.2002:-
(i) Whether the existing ‘Gold’ and ‘Silver’ status holder requires to reapply
for such category under the new Refund Rules issued by the Board on 31.8.2002;
(ii) Whether refund claims filed on 31.8.2002 are considered under the new or
under the repealed
SRO.417(I)/2000; and
(iii) In case the computer system of the department goes out of order then is
there any manual alternate arrangement for receiving refund claims?
3. The reply of the above mentioned queries is as under:-
(i) SRO 575(I)/2002, dated 31.8.2002 has no retrospective effect and is
applicable on the applications/refund claims filed on and after 31.8-2002.
Therefore, the registered persons already holding “Gold” and “Silver” status, do
not require to reapply for such category under the New Refund Rules;
(ii) SRO 575(I)/2002, dated 31.8.2002 has immediate effect. The claims filed on
and after 31.8.2002 shall be processed in accordance with the new rules. The
claims filed before 31.8.2002 shall be processed in accordance with the
provisions of sales Tax Refund Rules, 2000 i.e. SRO.417(I)/2000; as per the rule
14 of SRO. 575(I)/2002 dated 31.08.2002.
(iii) It is simply a personal computer (PC) based programme and the refund can
be claimed on ordinary PC. Therefore, there shall be no such position/situation;
as conceived by the Pakistan Business Forum.
(MANZOOR HUSSAIN MEMON)
Secretary (ST-L&P)
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