Sales Tax Rules, 2006

CHAPTER-XIV-C

APPEALS AND ALLIED MATTERS

Sales Tax Rules, 2006 CHAPTER-XIV-C APPEALS AND ALLIED MATTERS From: 2025-01-01 - To: 0000-00-00 1[150ZZGA. Payment of appeal fee.- The appeal fee payable under the Act shall be deposited in the Government Treasury or in any designated branch of the National Bank of Pakistan under the head “B- 02341-Sales Tax” and a copy of the computerized payment receipt (CPR) shall be attached with the appeal so filed with the relevant appellate authority.] (See Rule-150ZR) FORM OF APPEAL APPEAL NO. _______________ APPEAL DATE ______________ (For office use only) _________ To THE COMMISSIONER (APPEALS) ZONE _________________ Amount of appeal fee paid Date of payment of appeal fee Amount of sales tax demand based on return(s) Date of payment of demand Amount of tax levied additionally whether requirement of tax payment for filling of appeal met or not? YES NO STRN of the Appellant - - or CNIC - - Tax Period(s) Zone _____________ Jurisdiction ______________ Appellant’s Status Individual AOP Company Other Name of the Appellant Address of the Appellant Name of Authorized Representative (if any) Status of Authorized Representative CA C MA ADV ITP AR (Pl. tick the appropriate box) Address to which the Notice may be sent Name of the Officer Inland Revenue (who passed the order) Code of Officer IR SALES TAX DECLARED ASSESSED Signature of the official ___________________ (who received the appeal) _________________ Name _________________________________ (in capital letter) Designation TAX ASSESSED ___________________________ a) Sales Tax General Guidelines 1. Indicate the section and sub-section of the Sales Tax Act, 1990 under which appeal filed. 2. Where payment made on more than one date please give details on a separate Sheet. 3. AOP: Association of Persons 4. CMA: Cost Management Accountant. 5. AR: Authorized Representative b) Default Surcharge c) Penalty d) Others e) Total f) Undisputed liability. (This shall not be less than the tax due on the basis of returns). g) Tax Demand N.B. (i) The appeal should be filed in duplicate and should be accompanied with:- (a) the order appealed against; (b) notice of demand; (c) proof of payment of appeal fee; (d) certificate showing the date…