Law: Sales Tax Act, 1990

Section: 15,17

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3),9

Sales Tax Act (VII of 1990)---Ss. 15 & 17---Voluntary Registration and De-registration Rules, 1996---S.R.O.550(I)/96, dated 1-7-1996---Standing Order No. 1 of 2000, Part 1(d)(ii)---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss. 2(3) & 9---Application for registration--­Non-issuance of Sales Tax Registration Certificate on the ground that the complainant had submitted copy of agreement without specified date, and that he failed to submit duly attested copy of National Tax Number--­Validity---Non-submission of NTN and absence of date on the tenancy agreement were too minor points to hold up the registration in the first instance and cause delay of approximately three months-- -Department did not even follow Standing Order 1 of 2000 as survey and inspection was carried before the issuance of the certificate and not after the receipt of certificate by the complainant as required---Non-observance of the Standing Order had caused further delay which was a case of maladministration ---Department had not acted in a business friendly manner--- Voluntary Registration and De-registration Rules provided an elaborate application form and the check list of the documents prescribed in Part 1 of the Standing Order No. 1 of 2000 should have been in conformity with the Rules besides the fact that this part should have been published in the form of the public notice---Federal Tax. Ombudsman recommended that Central Board or Revenue should consider updating the Registration Rules, 1996 by adding acceptable elements of Part 1 of the Standing Order 1 of 2000 and deleting Part I of the Standing Order and to direct the Collectors of Sales Tax to ensure registration of the sales tax units expeditiously and avoid delay on minor deficiencies which could be quickly rectified. FINDINGS/DECISION The complaint has been filed against the Sales Tax Collectorate (East), Karachi, for not issuing the Sales Tax Registration Certificate the complainant had applied for on 5th December, 2001. The complainant's Consultant stated in the complaint that his client was unable to transact with the corporate sector and also could not apply for export registration…

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