The Federal Board of Revenue (FBR) has given an option to all registered persons, including manufacturer-cum-exporters and commercial exporters to file refund claim through the FBR Web-Portal. Previously, the facility for obtaining sales tax refund under the Expeditious Refund System was only available to the manufacturers-cum-exporters. Now, the FBR has allowed all categories of registered persons to electronically file refund claims.
The FBR has amended Sales Tax Rules 2006 through an SRO.810 (I)/2010 issued here on Wednesday. Under the new amendment, any registered person claiming refund under this Chapter (Chapter-V Refund) of the Sales Tax Rules shall have the option to electronically file refund claim through FBR web portal on the user-ID, password and pin code allotted to him at the time of e-Enrolment.
The FBR has extended the facility to obtain refund electronically for registered manufacturer-cum-exporters and commercial exporters, who usually zero rate all or part of their supplies. The registered persons who acquire tax paid inputs for use thereof in the manufacture of goods are chargeable to sales tax at the rate of zero percent.
Similarly, the FBR has also given option to the registered persons claiming refund of the excess amount of input tax. This facility is also available to the registered persons who acquire tax paid inputs used in the export of goods, local supply of which is exempt under the Sales Tax Act or any notification issued there under.
The electronic payment of refund facility under the Expeditious Refund System would also be available to the persons claiming refund of sales tax under section 66 of the Sales Tax Act and diplomats, diplomatic missions and privileged persons and organisations who purchase goods or services on payment of tax and are otherwise entitled to receive zero-rated supply.
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