Sales Tax Rules, 2006

CHAPTER-XIV-AC

PRIZE SCHEME

Sales Tax Rules, 2006 CHAPTER-XIV-AC PRIZE SCHEME From: 2025-02-17 - To: 0000-00-00 150ZEL. Procedure for prize scheme.– (1) The customers of integrated tier-1 retailer, 1[who reports unverified invoices issued by tier-1 retailer] shall be entitled to prizes in respect of their purchases from the integrated tier-1 retailers. (2) The customers shall verify the electronically generated invoice of integrated retailers either through “tax asaan” application or by sending 2[by WhatsApp number to be communicated through an order by the Board]. (3) The application 3[or WhatsApp number] shall notify the customer regarding the status of invoice either as “verified” or “unverified”. 4[(4) In case of unverified invoice, the customer shall report the same through the application or WhatsApp number, as the case may be, providing the following details:- (a) Name of the customer; (b) CNIC of the Customer; (c) Mobile Number of the Customer; (d) IBAN of the Customer; (e) Proof of digital payment; (f) Picture of the unverified invoice; and (g) GPS Tagged picture of the business premises that has issued unverified invoice: Provided that if the proof of digital payment is not provided by the customer, the right to claim the prize shall stand forfeited. “(5) In case of unverified invoice, an alert shall be generated in the IRIS login of the Commissioner Inland Revenue and he shall authenticate the unverified invoice to establish the entitlement or otherwise of the customer for the prize: 5[***] “(6) In case the particulars, as provided by the customer are found incorrect or incomplete at any stage, the onus for delay in the disbursement of prize shall rest with the customer.”; 6[***] (9) The total prize money and the denomination of the prizes shall be decided on 6[***] by the Board. ________________________________________________________________________ 1-For the expression “whose names and CNICs are notified through random computerized draw" substituted by Notification No. SRO 1513(I)/2024, dated September 26, 2024 2-For the expression “sms to number 9966” substituted by Notification No. SRO 1513(I)/2024, dated September 26, 2024 3-The expression inserted by Notification No. SRO…