Delegation of powers to Collectors for extension of time limit for submission of refund documents - parameters specified
SRO 1204(I)/2007Refunds and drawback
SRO 1204(I)/2007 is a Sales Tax SRO dated 11 December 2007, listed by FBR as "Delegation of powers to Collectors for extension of time limit for submission of refund documents - parameters specified".
The text below was extracted automatically from the text layer of the official PDF. Line breaks and table layout may differ from the original, and where FBR scanned the paper and added a machine-read text layer, that layer can contain misread characters. Check the official PDF before relying on any wording or figure.
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GOVERNMENT OF PAKISTAN
(REVENUE DIVISION)
FEDERAL BOARD OF REVENUE
********
Islamabad, the 11th December, 2007.
NOTIFICATION
(SALES TAX)
S.R.O. 1204(I)/2007.⎯ In exercise of the powers conferred by proviso to section
74 of the Sales Tax Act, 1990, the Federal Board of Revenue is pleased to empower
Collector of Sales Tax having jurisdiction to allow extension up to the 31st January 2008
for furnishing refund claims pertaining to tax periods from July 2006 to September 2007
on the prescribed software along with the supportive documents under rule 28 of the
Sales Tax Rules, 2006, if the delay in filing of claim and documents is due to
(a) incorrect feeding of returns by the department;
(b) non-working of computer system in Collectorate or there was some
error in the refund claim preparation software (RCPS);
(c) incomplete data in Computerized Risk-based Evaluation of Sales Tax
(CREST) System; or
(d) delay in getting certificate documents from other departments or
agencies despite the fact that the registered person applied for the
same in time:
Provided that extension shall not be allowed by Collectors to registered
persons filing refund claims against revised returns and to blacklisted
registered persons.
[C. No. 2(1)ST-L&P/2000-Pt]
(Abdul Hameed Memon)
Secretary (ST-L&P)
Related Sales Tax SROs on refunds and drawback
- SRO 67(I)/200927 January 2009The amount of sales tax paid on purchase of raw materials will be adjustable/refundable to the manufacturers in the mentioned agricultural machinery.
- SRO 204(I)/20084 March 2008SRO 204(I)/2008 dated 04.03.2008 amends SRO 1202(I)/2007 dated 11.12.2007. SRO 1202(I)/2008 provides for refund of excess input tax to the Independent Power Producers (IPPs) for the tax period July 20
- SRO 1203(I)/200711 December 2007Procedure for payment of refund to OEMs of vehicles for months July 2007 to December 2007
- SRO 1202(I)/200711 December 2007Procedure for payment of refund to IPPs for months July 2007 to December 2007
- SRO 443(I)/200731 May 2007Refund on utilities-ghee-oil(Amendement in S.R.O. 993(I)/2006)
- SRO 1211(I)/20064 December 2006Central Board of Revenue is pleased to allow the refund of sales tax as input tax credit to the extent specified in