Amnesty scheme: No provision for refund of erroneously-deposited amount

Foreign Assets (Declaration and Repatriation) Act, 2018 does not provide any provision for refund of amount erroneously deposited under the amnesty scheme, but amount deposited in Pak rupee can be adjusted against normal tax liability of the declarants.
The FBR has issued a circular here on Saturday to explain the procedure for correction of computerized payment receipts (CPRs) under the amnesty scheme.
According to the procedure issued by the FBR, various references were received from field offices and taxpayers regarding the correction of CPRs for Amnesty Scheme 2018. The matter was discussed in the Board and the following procedure for correction of CPRs relating to Tax Amnesty 2018 will be followed:
The FBR said that the Foreign Assets Declaration (Declaration and Repatriation) Act, 2018 clearly provides that tax is to be paid in US dollars. Where the taxpayer has inadvertently paid tax in Pak rupee, declaration submitted on the basis of such payment in violation of Foreign Assets Declaration (Declaration and Repatriation) Act 2018, would be invalid. In such case the declaration(s) will submit the fresh declaration(s) after making payment in US dollars.
The Foreign Assets (Declaration and Repatriation) Act, 2018 does not provide any provision for refund of amount erroneously deposited. Such amount deposited in PKR may be adjusted against normal tax liability after correction of CPR. In case, the said paid amount exceeds the normal tax liability for the relevant lax year, refund may be claimed after filling of return for the relevant tax year in accordance with the provisions of Income Tax Ordinance 2001.
Under the Voluntary Declaration of Domestic Assets Act, 2018 where the taxpayer has inadvertently selected "wrong payment nature" or payment code "or" wrong section year particular of such CPR may be corrected at RTO/CRTO/LTU level in accordance with the instructions already issued by the Secretary (Rev. Bud), IR Operation's letter dated 30.08.2008 and subsequent letter of Chief-IR (Operations-II) dated 07.03.2018.
Cases, where jurisdiction of taxpayers is appearing as FBR headquarters, the field offices may forward such cases to IT Wing, after fulfilling all codal formalities in accordance with the procedure laid down in the referred letters, the FBR added.