Sales Tax Circular No. 02 of 2020, Islamabad, the 21st September, 2020

Standard Operating Procedure for Disposal of Cases of Condonation of Time Limit under Section 74 of the Sales Tax Act 1990 Government of Pakistan Revenue Division Federal Board of Revenue Inland Revenue **** C.No. 1(25)ST-LP E/Misc/2019/P.III/65881-R Islamabad, the 21st September, 2020 Sales Tax Circular No. 02 of 2020/IR Operations. Subject: Standard Operating Procedure for Disposal of Cases of Condonation of Time Limit under Section 74 of the Sales Tax Act 1990 For the purposes of disposal of requests for condonation of time limit, field formations (LTOs/MTO/CTOs/RTOs) shall process the taxpayers request for the condonation of time limit under Section 74 of the Sales Tax Act, 1990 read with SR0.394(I)/2009 dated 21.05.2009, as per the following procedure: S.No Check List Remarks (1) (2) (3) 1 Whether any application for condonation submitted by the taxpayer with field formation? If "yes", decision taken thereon by the field formation 2 Genuineness / authenticity of the reasons narrated for condonation sought by the taxpayer. If "yes", elaborate with details along- with supporting documents. 3 Whether the reasons for delay in seeking condonation on the part of the taxpayer are cogent? If "yes", elaborate with details along- with supporting documents. 4 Revenue impact (in case of registered person as well as other persons involved), if any. If "yes", amount to be mentioned. 5 Whether any…