The Repayment of Sales Tax to Persons Registered in Azad Jammu and Kashmir Rules, 2008.

SRO 1295(1)/2008Rules and amendments to rules

SRO 1295(1)/2008 is a Sales Tax SRO dated 24 December 2008, listed by FBR as "THE REPAYMENT OF SALES TAX TO PERSONS REGISTERED IN AZAD JAMMU AND KASHMIR RULES, 2008.".

FBR publishes pages of this SRO as scanned images, so 4 of its 7 pages were transcribed by Qanoon Digest from the page images, with tables set out as tables. Pages marked as typed text come from the PDF itself. Check the official PDF before relying on any wording or figure.

Page 1

GOVERNMENT OF PAKISTAN REVENUE DIVISION FEDERAL BOARD OF REVENUE **** Islamabad the 24th December, 2008 NOTIFICATION (Sales Tax) S.R.O. 1295(1)/2008.─ In exercise of the powers conferred by sections 50 and 61A of the Sales Tax Act, 1990 the Federal Board of Revenue is pleased to make the following rules, namely:- THE REPAYMENT OF SALES TAX TO PERSONS REGISTERED IN AZAD JAMMU AND KASHMIR RULES, 2008 1. Short title, application and commencement.- These Rules may be called the Repayment of Sales Tax to Persons Registered in Azad Jammu and Kashmir Rules, 2008 (2) The shall be applicable to such persons or class of persons who are registered under the Sales Tax Act, 1990, as adapted in Azad Jammu and Kashmir, hereinafter referred to as AJK registered persons, for the purpose of repayment of sales tax as envisaged in section 61A of the Sales Tax A ct, 1990. (3) They shall come into force at once. 2. Authorization for repayment of sales tax.- The AJK registered persons shall be entitled to receive repayment of input tax paid on any goods acquired in or imported into Pakistan as in excess of output tax declared in their respective monthly returns, provided such input tax relates to their supplies which are either zero-rated or are exported outside Pakistan against a Pakistan Customs Goods Declaration.

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3. Manner of Payment.- (1) The AJK registered persons shall claim refund of excess input tax in their monthly sales tax returns. Such refund claim may include input sales tax paid in Azad Jammu and Kashmir. (2) The officer authorized by Collector, Sales Tax and Federal Excise, Mirpur, Azad Jammu and Kashmir, hereinafter referred to as AJK Collector, shall process such refund claims and determine the amount which is admissible as repayment under rule.2. (3) Such officer shall prepare a list of invoices and import Goods Declarations, originating from Pakistan, for which input tax has been claimed. He shall also determined the amount of repayment in respect of each claimant. The repayment so determined shall not exceed the excess of input tax over output tax as declared by that claimant in the relevant tax period. (4) The total amount of repayment for all claimants so determined for each tax period shall be forwarded by the AJK Collector to the Collector, Regional Tax Office, Islamabad, through AJK Council, in the format as prescribed in the form STAJK-1. The Federal Board of Revenue may require that such information be send to electronically in the manner prescribed by the Board. (5) On receipt of STAJK-1 form in RTO, Islamabad, the officer authorized by the Collector, RTO, shall carry out electronic verification of the invoices and the Goods Declarations, and determine the amount payable against documents so verified: Provided that where electronic verification is not possible, the Collector, RTO, may authorize manual verification from concerned Collector of Sales Tax or Customs, as the case may be.

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(6) The authorized officer, not below the rank of Assistant Collector, shall issue the Repayment Order for the verified amount, within thirty days of receipt of the form STAJK-1 in the RTO, in the format as prescribed in STAJK-2, provided that more than one Repayment Order may b e issued in respect of a single tax period if the verification is not completed within the specified period of thirty days. (7) The Repayment Order, issued by the authorized officer shall be forwarded in original as well as electronically to the Treasury Officer for issuance of cheque in favour of AJK Collector. The treasury officer shall make the repayment through a crossed cheque, which shall also be countersigned by an authorized co-signatory. A copy of Repayment Order, along with a list of verified documents, shall also be sent to the AJK Collector. (8) The Additional Collector shall reconcile the repayment cheques issued by the treasury officer of the Collectorate during a month with the bank scrolls received from State Bank of Pakistan and record the outcome of such reconciliation in the system. (9) Where any cheque is returned back by the State Bank of Pakistan due to any reason, the treasury officer shall cancel such cheque, if required, and attach such cancelled cheque with the respective counter-foil of the cheque- book. (10) On receipt of the cheque and the list of verified documents, the AJK Collector shall cause the disbursement to be made to the original claimants in accordance with the said list. (11) The Collector, RTO, shall forward a statement to FBR foe every month by the 10th of next month in the form STAJK-3

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STAJK-1
[See rule 3(4)]

AZAD JAMMU & KASHMIR COUNCIL
Collectorate of Excise & Sales Tax
Headquarter, Mirpur (A.K.)

REPAYMENT CLAIM FROM GOVERNMENT OF PAKISTAN UNDER SECTION 61A OF THE SALES TAX ACT, 1990.

Tax Period ______________

An amount of Rs. ______________ (Rupees ______________ only) as repayment due has been determined for the aforesaid tax period in accordance with the provisions of section 61-A of the Sales Tax Act, 1990, read with the Repayment of Sales Tax to Persons Registered in Azad Jammu and Kashmir Rules, 2008. It is requested to process the repayment of the same.

A list of Pakistan-based invoices and Goods declarations which constitute input tax of the AJK registered persons claiming refund for the aforesaid tax period, along with repayment due to each AJK registered person, also enclosed as Annex.

Collector

The Collector, RTO, Islamabad.

Annex to STAJK-1

List of Sales Tax Invoices

S. No.	Pakistani Supplier Name	Pakistani Supplier ST Reg. No.	AJK Buyer Name	AJK Buyer ST Reg. No.	Value for sales tax (excluding sales tax) (Rs.)	Sales Tax (Rs.)
(1)	(2)	(3)	(4)	(5)	(6)	(7)

TOTAL

Page 5

List of Goods declarations

S. No.	Name of Importer	GD No & Date	Value for sales tax (excluding sales tax) (Rs.)	Sales Tax (Rs.)
(1)	(2)	(3)	(4)	(5)

TOTAL
GRAND TOTAL (for Invoices and GDs)

List of Repayment Due to Each AJK Registered Person

S. No.	Name of AJK RP	ST Reg. No.	Repayment due (Rs.)
(1)	(2)	(3)	(4)

TOTAL

STAJK-2
[See rule 3(6)]

Government of Pakistan
Sales Tax & Federal Excise
Regional Tax Office, Islamabad.

SALES TAX REPAYMENT ORDER
(under section 61A of the Sales Tax Act, 1990)

The Treasury Officer,
RTO, Islamabad.

Subject: Repayment of Sales Tax in Respect of Tax Period ______________.

It is certified that a sum of Rs. ______________ (Rupees ________ only) on account of sales tax repayment under section 61A of the Sales Tax Act, 1990, has been claimed by Collector, Mirpur, AJK, for the tax period __________.
The invoices and Goods Declarations against which repayment has been claimed were subjected to verification and a sum of Rs. __________ (Rupees ________ only) is sanctioned for repayment against verified documents.

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A list of verified documents is enclosed with this order as Annex.

Abstract for the relevant tax period:

(i) Repayment claimed Rs.
(ii) Repayment Rejected Rs.
(iii) Amount previously Sanctioned Rs.
(iv) Amount being Sanctioned Rs.
(v) Balance Amount Rs.

Authorized Officer

Copy to Collector, Excise & Sale Tax, Mirpur, AJK.

Annex to STAJK-2

List of Verified Sales Tax Invoices

S. No.	Pakistani Supplier Name	Pakistani Supplier ST Reg. No.	AJK Buyer Name	AJK Buyer ST Reg. No.	Value for sales tax (excluding sales tax) (Rs.)	Sales Tax (Rs.)
(1)	(2)	(3)	(4)	(5)	(6)	(7)

TOTAL

List of Verified Goods declarations

S. No.	Name of Importer	GD No & Date	Value for sales tax (excluding sales tax) (Rs.)	Sales Tax (Rs.)
(1)	(2)	(3)	(4)	(5)

TOTAL
GRAND TOTAL (for Invoices and GDs)

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STAJK-3
[See rule 3(11)]

Government of Pakistan
Sales Tax & Federal Excise
Regional Tax Office, Islamabad.

MONTHLY STATEMENT IN RESPECT OF REPAYMENTS UNDER SECTION 61A

Month ______________

(Amount in Rs.)

Item	Amount
Opening Balance of unpaid Repayment Claimed by AJK
Addition during the months
Repayment made during the month
Repayment rejected
Closing Balance

[C.No.1(9)STR/2004]

(Muhammad Sadiq)
Secretary (ST&FE-Law & Procedure)

Which later SROs refer to this one?

SROs whose FBR title names SRO 1295(1)/2008, usually to amend or rescind it.

SRO 11614 February 2011Amendment in S.R.O 1295(I)/2008 Dated 24/12/2008Amendments to earlier SROs

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