Sales Tax Rules, 2006

CHAPTER-II

FILING OF RETURNS

From: 2023-12-07 - To: 0000-00-00 1[***] ________________________________________________________________ 1-Rule 16 omitted by Notification No. S.R.O. 918(I)/2019 dated August 7, 2019. Before omission read as: 16. Payment of service charges to the Bank.-- (1) The Bank shall charge ten rupees per return (including nil returns) as service charges from the 1[Collectorates] having jurisdiction in the area where the Bank branches are located. (2) For the purpose of claiming service charges referred to in sub- rule (1), the Manager of the main branch of the Bank shall submit the claim to the 2[Assistant Collector], Assessment and Processing Division of the concerned 1[Collectorate] in the first week of the following month supported by a statement indicating date, number of returns received, number of returns submitted to the 1[Collectorate], amount of sales tax collected and amount of sales tax deposited in the State Bank of Pakistan. (3) The 2[Assistant Collector], Assessment and Processing Division, shall verify the statement submitted under sub-rule (2) from the Accounts Section of the 1[Collectorate] and from his own record. If the claim is found to be in order and the 2[Assistant Collector] is satisfied that the Bank has fulfilled its responsibility under clauses (iv), (vi), paragraphs a and b of the Agreement, he shall sanction the claim and issue a cheque within a week from the date of submission of the claim, provided that in case of delay by the 1[Collectorate], it shall pay a penalty at the rate of fifteen per cent per annum for the amount late sanctioned. (4) If the Bank fails to fulfill the conditions specified in clause (iv), clause (vi), paragraph a, or…