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030429

Sales Tax Ruling/
Instruction No.09/2003

GOVERNMENT OF PAKISTAN
REVENUE DIVISION
CENTRAL BOARD OF REVENUE
(SALES TAX WING)
 


C.No.3(21)STM/2002                                                                                                       Islamabad, the 29th April, 2003

From :  Dr. Kamal Azhar Minhas
            Secretary (STP) 

To :      The Collector,
            Collectorate of Sales Tax & Central Excise,
            Karachi (East/West)/Lahore/ Gujranwala/
            Rawalpindi/Faisalabad/Peshawar

            The Collector,
            Collectorate of Customs, Sales Tax & Central Excise,
            Multan/Hyderabad/Quetta


SUB : DENIAL OF DTRE APPROVAL TO THE SALES TAX DEFAULTERS

    It has been brought to the notice of the Board that in certain cases, the Customs Collectorates sanction DTRE approvals/registration to even those persons who are defaulters of sales tax dues. In order to safeguard the revenue interest, it has been decided with the concurrence of Member (Exports) that DTRE approval shall be denied by the Customs Collectorates to all such persons who have defaulted in payment of accepted/ adjudicated liability of sales tax. In this respect, the Collectorates of Sales Tax and Central Excise shall provide a list of such defaulters-alongwith the amount of tax due-to the concerned Collectorates of Customs for information and further necessary action.




(Dr. Kamal Azhar Minhas)
Secretary (STP)



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