Sales Tax Rules, 2006

CHAPTER-V

REFUND

Sales Tax Rules, 2006 CHAPTER-V REFUND From: 2025-01-01 - To: 0000-00-00 1[29. Risk management system (RMS).- (1) After submission of refund claim, in the aforesaid manner, the same shall be processed by Risk Management System (RMS) of FBR’s Computerized System. Based on the parameters in RMS, a refund claim shall be routed to any of the following 2[two] channels as described below, namely:- a. Fully Automated Sales Tax e-Refund System (FASTER), The provisions related to this channel are prescribed in Chapter V- A. 3[***] 4[(c) Sales Tax Automated Refund Repository (STARR), the claims that do not fulfill criteria for FASTER Channel shall be processed through STARR in the manner as provided in rule 30]. (2) For the refund claims processed through FASTER 5[***], the part of the refund claim that is not verified or not found admissible shall be subjected to system validation checks every week and RPO shall be generated for the amount found valid during each validation check. After every validation process, the information regarding RPO generated, if any, as well as the…