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Qanoon Digest

Amendment in Sales Tax Rules, 2006

SRO 277(I)/2018Rules and amendments to rules

SRO 277(I)/2018 is a Sales Tax SRO dated 5 March 2018, listed by FBR as "Amendment in Sales Tax Rules, 2006".

FBR publishes pages of this SRO as scanned images, so 12 of its 14 pages were transcribed by Qanoon Digest from the page images, with tables set out as tables. 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 5th March, 2018.

NOTIFICATION
(SALES TAX)

S.R.O. 277(I)/2018.- In exercise of the powers conferred by section 50 of the Sales Tax Act, 1990 (VII of 1990), the Federal Board of Revenue is pleased to make the following further amendments in Sales Tax Rules, 2006, namely:-

In the aforementioned rules, after rule 150ZQ, a new Chapter XIV-C shall be added, namely:-

"CHAPTER XIV-C
APPEALS AND ALLIED MATTERS

"150ZR. Prescribed form of appeal to the Commissioner (Appeals):- An appeal under section 45B shall be in the form and verified in the manner set out in Form STR-23.

150ZS. Date of presentation and filing of Appeals.- Any official authorized by the Commissioner (Appeals) in this behalf shall endorse on the front page of every memorandum of Appeal the date on which it is presented, sign the endorsement and the appeal so endorsed shall be entered in a register as provided under rule 150ZZC.

150ZT. Documents to accompany Appeal.- (1) Every memorandum of Appeal shall be accompanied with the following documents certified along with checklist specifying the documents attached with the memorandum in duplicate, namely:-

(a) the order appealed against; [ ]

(b) Notice of Demand; [ ]

(c) proof of payment of appeal fee; [ ]

(d) a certificate showing the date of service of notice of demand or the impugned order to the appellant; and [ ]

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(e) a certificate showing the date of communication of the memorandum of Appeal and grounds of appeal to the respondent department. [ ]

(2) The appellant shall annex an index on the face of memorandum of Appeal showing the documents filed under this rule along with paging in paper book form in duplicate.

150ZU. Intimation of filing of appeal to the respondent.- The appellant shall before filing of appeal send a copy of the Memorandum of Appeal and grounds of appeal to the respondent and a certificate to this effect shall be appended with the appeal.

150ZV. Filing of affidavit regarding contrary facts.- Where a fact, which cannot be borne out by or is contrary to the record, is alleged, it shall be stated clearly and concisely by a duly sworn affidavit and shall have to be filed with the Memorandum of Appeal.

150ZW. Grounds which may be taken in appeal.- (1) The appellant shall state precisely the grounds upon which the appeal is filed.

(2) The Commissioner (Appeals) may, before the hearing of an appeal, allow an appellant to file any new grounds of appeal not specified in the grounds of appeal already filed by the appellant where Commissioner (Appeals) is satisfied that the omission of the ground from the form of appeal was not willful or unreasonable.

150ZX. Defective appeals etc.- (1) Where a memorandum of Appeal is not filed in the manner specified in these rules, the official authorized under rule 150ZS after examination at the time of filing may, within three working days, require the appellant or his authorized representative, if any, to bring the memorandum of Appeal in conformity with the form set out here in above in the rule 150ZT, within the time limitation as specified in section 45B of the Act and the appeal so received shall not be deemed to have been filed unless the provisions of these rules have been fully complied with.

(2) Where the appellant or his authorized representative does not meet the requirement under sub-rule (1), the authorized official shall place the matter before the Commissioner (Appeals) for appropriate orders.

150ZY. Power of attorney etc., by authorized representative. - (1) Where a person has been appointed authorized representative under section 52 of the Act, such authorized representative shall annex with the memorandum, the document showing his authority and his acceptance thereof, which shall be signed and dated by the representative and shall also specify his capacity in which he is acting as such.

150ZZ. Procedure for filing and disposal of stay application.- On receipt of stay application the official authorized in this behalf shall fix the application for hearing in the following manner, namely:-

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(a) for applications received before 01:00PM on a working day, hearing shall be fixed on the next working day; and
(b) For applications received after 01:00PM on a working day, hearing shall be fixed on the day after the next working day.

(2) Stay applications shall be disposed by the Commissioner (Appeals) within seven working days of fixation.

150ZZA. Date and place of hearing of appeal and stay applications.- (1) The Commissioner (Appeals) shall issue and properly serve notices to both the parties to the appeal informing them about the date and place of hearing of appeal or the stay application, as the case may be.

(2) The Commissioner (Appeals) may, where deemed necessary, require the respondent Department to submit para-wise comments in response to the appellant's written submissions, if any, on or before the due date of hearing.

150ZZB. Hearing of appeal and stay applications.- On the day fixed for hearing or any other day to which the hearing is adjourned, the appellant shall be heard and the Commissioner (Appeals) shall then hear the respondent against the appeal or stay application and in that case the appellant shall have a right to reply.

150ZZC. Maintenance and preservation of registers.- (1) The following registers shall be maintained according to the format prescribed vide STR-24, as set out in the Table, namely:-

Table

S. No. Name of Register
1. Appeals Register
2. Stay Application Register
3. Early hearing Register
4. Register for Compliance of Court

(2) The registers of the Commissioner (Appeals) specified in sub-rule (I) shall be preserved forever.

150ZZD. Reports.- (1) The Commissioner Inland Revenue (Appeals) shall submit the monthly performance report as set out in Form STR-25 by the 5th of every month:

(2) The Commissioner Inland Revenue (Appeals) shall submit the Stay Applications Disposal Report as set out in firm STR-26 by the 5th and 20th day of every month:-

150ZZE. Arrangement and preservation of record.- (1) The record of appeals and other applications shall consist of two parts, namely Part-A and Part-B:-

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Part-A

(a) Folder containing the particulars of appeals, applications and brief abstract of the impugned orders of the Commissioner;
(b) order sheet or chronological abstract of orders;
(c) original copy of memorandum of appeal;
(d) original copies of grounds of Appeal;
(e) affidavits;
(f) judgment or any other final order against which appeal is preferred; and
(g) judgments and orders of High Courts and Supreme Court.

(2) The document specified in sub rule-I shall form Part-A of the record unless otherwise directed by the Board, all other documents shall form Part-B of the record.

(3) The documents forming part of appeals, and other applications specified in this rule shall be preserved for a period specified below, which shall be reckoned from the date of final order.

Explanation: The expression documents used in this rule includes all forms of electronic record.

(4) The documents as mentioned above shall be preserved as follows:-

(a) documents to be preserved permanently.

(i) Part "A" of the appeals, and applications; and
(ii) Judgments of the High Courts, Supreme Court in constitutional petitions.

(b) documents to be preserved for twelve years and any other documents as directed by the Board.

(c) destruction of record, after the prescribed period as provided in Clause (b), shall be in the manner as directed by the Board.

150ZZF. Manner of destruction of record.- (1) After the expiry of the period of preservation specified in Rule 150ZZE above, the record of the appeals, and other applications shall be destroyed in supervision of Commissioner (Appeals).

(2) All court fee stamps, affixed to documents which are to be destroyed, shall be removed there from and burnt.

(3) The record shall be destroyed by tearing or otherwise so that no document may be used again.

(4) After destruction of the record, the Commissioner (Appeals) under whose supervision the record was destroyed shall certify that the destruction has been rendered such record of no use.

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STR-23
(See Rule-150ZR)

FORM OF APPEAL

APPEAL NO.____________
APPEAL DATE__________
(For office use only)
To

THE COMMISSIONER
(APPEALS) ZONE________

Field Entry Field Entry
Amount of appeal fee paid Date of payment of appeal fee
Amount of sales tax demand based on return(s) Date of payment of demand

Amount of tax levied additionally whether requirement of tax payment for filling of appeal met or not? Yes [ ] No [ ]

Field Entry
STRN of the Appellant
or CNIC

Tax Period(s) ______ Zone_____________ Jurisdiction _____________

Field Entry
Name of the Appellant
Appellant's Status Individual AOP Company Other

(Pl. tick the appropriate box)

Field Entry
Address of the Appellant
Name of

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Item Amount General Guidelines
a) Sales Tax 1. Indicate the section and sub-section of the Sales Tax Act, 1990 under which appeal filed.
b) Default Surcharge 2. Where payment made on more than one date please give details on a separate Sheet.
c) Penalty 3. AOP: Association of Persons
d) Others 4. CMA: Cost & Management Accountant.
(e) Total 5. AR: Authorized Representative
(f) Undisputed liability. (This shall not be less than the tax due on the basis of returns).
(g) Tax Demand

N.B. (i) The appeal should be filed in duplicate and should be accompanied with:-

(a) the order appealed against;

(b) notice of demand;

(c) proof of payment of appeal fee;

(d) certificate showing the date of service of notice of demand or the impugned order on the appellant; and

(e) certificate showing the date of communication of the Memorandum of Appeal and grounds of appeal to the respondent department alongwith evidence of service.

BRIEF HISTORY AND FACTS OF THE CASE

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GROUNDS OF APPEAL
(Attach separate sheets, if required)

1.______________________________________________________________
2.______________________________________________________________
3.______________________________________________________________
4.______________________________________________________________

BRIEF CLAIM IN APPEAL/ PRAYER

VERIFICATION

  1. I,__________________ S/o____________ the proprietor/partner/managing director/member of M/s.______________ the appellant, do hereby declare that whatever is stated above is true to the best of my knowledge and belief.

  2. I am competent to file the appeal in my capacity as ______________________.

  3. I further certify that a true copy of this form of appeal has been sent by Registered Post/ AD/ Courier service, or delivered personally to the concerned Office of the Commissioner Inland Revenue, Zone _________________ on _________ (date).

Evidence of service by any of the following modes attached:-
(Please tick the relevant box)

i) Receipt of registered post [ ]
ii) Receipt of courier service [ ]
iii) Receipt of personal service [ ]

Signature of Appellant________________________
Name (in capital letters)________________________
CNIC Number of person signing the appeal____________________

The form of appeal and verification form appended thereto shall be signed:-
(a) in case of an individual, by the individual himself

(b) in case of a company, by the principal officer.

(c) In case of AOP, by member/partner.

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(This portion is for official use)

Appeal received by transfer No. From Zone/Range Date appeal received by transfer In ward register
______________________
Appeal transferred to No. Zone/Range Date of appeal transferred out Outward register
________________ ________________

UDC/LDC/ Officer of Appeal Section _____________ CIR(Appeal) __________________
(Initial) (Initial)

APPEAL ACKNOWLEDGEMENT RECEIPT

Appeal Zone/ __________ City______________________

Field Entry Appeal No.
STRN/ CNIC. ______________

Appellant" Name_____________________

Signature of Appellant Date of receipt of Appeal Signature and name of receiving official
__________________ ________________ Designation_________________

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FORMAT OF REGISTERS

STR-24
(See Rule-150ZZC)

APPEAL REGISTER

S# Appeal No. Date of institution of Appeal Name / address of taxpayer/ registered person STRN / CNIC Tax Period Zone / Field formation Revenue involved Date of appellate order Status (confirmed / varied / altered/ set aside/ annulled
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

STAY APPLICATION REGISTER

S.#. Appeal No. Date of institution of Appeal Name, STRN/ CNIC Date of receipt Tax Period(s) Zone/Field formation Revenue involved Stay granted for number of days/not granted Date of order
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

EARLY HEARING REGISTER

S.# Appeal No. Date of institution of Appeal Name, STRN / CNIC Tax Period Request date Request made by (Taxpayer / Dept) Zone/Field formation Revenue involved Date of Appellate order
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

COMPLIANCE REGISTER OF COURT DIRECTIONS/ORDERS

S.# Appeal No Name, STRN/ CNIC Date of Receipt of Court Order Direction/ Order of the Court Last Date for Disposal Date of Appellate order
(1) (2) (3) (5) (6) (7) (8)

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STR-25
(See Rule-150ZZD)

MPR (APPEALS) FOR THE MONTH OF ______________
(CIR APPEALS)

Particulars of Reporting Officer:

Code: Name of CIR Telephone / Mobile No. E-mail Address City
(1) (2) (3) (4) (5)

Appeals for Disposal

Opening Balance Transfer In Transfer Out Transfer Net Remand Back Fresh Filling Revenue involved (M) Available for Disposal
(1) (2) (2) (2) (3) (4) (5) (6)
Disposal: During the month Disposal: Upto the Month Revenue Involved: During the month (M) Revenue Involved: Upto the Month (M) Balance Pendency: During the month Balance Pendency: Upto the Month Revenue Involved (M): During the month (M) Revenue Involved (M): Upto the Month (M)
(1) (2) (3) (4) (5) (6) (7) (8)
Withdrawal: During the month Withdrawal: Up to the month Revenue (Million): During the month Revenue (Million): Up to the month Stay of Proceedings as per ADRC: During the month Stay of Proceedings as per ADRC: Up to the month Revenue (M): During the month Revenue (M): Up to the month
(1) (2) (3) (4) (5) (6) (7) (8)

Aging Composition

3 Months Old: No. of Cases 3 Months Old: Revenue Involved (M) 4 to 6 Months Old: No. of Cases 4 to 6 Months Old: Revenue Involved (M) 7 to 12 Months Old: No. of Cases 7 to 12 Months Old: Revenue Involved (M) More than year Old: No. of Cases More than year Old: Revenue Involved (M)
(1) (2) (3) (4) (5) (6) (7) (8)

Analysis of Appeals Decided.

No. of Appeals Confirmed Varied Altered Set aside Annulled Total
(1) (2) (3) (4) (5) (6) (7) (8)
For the Month
Up to the Month

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Disposal of Stay Applications

Opening Balance of Stay Applications New stay application filed in the month No. of applications decided during month Stay application pending for more than 10 days Closing balance (end of month)
(1) (2) (3) (4) (5)

Disposal of cases on directions of Superior Courts.

Opening balance of cases remanded by Superior Courts New cases referred / remanded during the month Cases decided during the month Closing Balance
(1) (2) (3) (4)

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STR-26
(See sub-rule (2) of Rule150ZZD)

STAY APPLICATIONS DISPOSAL REPORT
FOR THE MONTH OF___________

S.# Appeal No. Name of Taxpayer STRN/ CNIC Date of Receipt of Application Date of Fixation Date of Disposal
(1) (2) (3) (4) (5) (6) (7)

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