12 September 2004	Sunday	26 Rajab 1425

ISLAMABAD, Sept 11: The Central Board of Revenue (CBR) has constituted 20 committees across the country to settle the issues of pending refund claims of genuine exporters, announced through a sales tax general order (STGO) issued on Saturday. These would examine around 300 cases involving around Rs2-3 billion refund amount and submit their recommendations to the Board within 30 days.

The committees would examine cases where goods were exported against the orders received by suppliers, who later, were declared 'blacklisted'. According to the STGO, each committee shall be headed by the Federation of Pakistan Chamber of Commerce and Industry's nominee and a nominee of the relevant trade body and collectorate as member.

The committee shall examine the fact and law as regard to claims, referred to them, wherein input tax invoices submitted by the registered persons (refund claimants), have been deferred by the STARR (an automated refund scheme) owing to blacklisting/suspension of the registration of their relevant suppliers on whose invoices their refund claimed are based and non-deposit of that input tax by these suppliers.

The relevant committee shall submit their recommendation to the Board after examining the cases in the light of following parameters: there was any collusion or connivance between the blacklisted/suspended supplier and the registered exporter; the exporter has a valid receipt or proof for physical transfer/receipt and export of goods; the supplier was blacklisted or his registration was suspended subsequent to the purchase/supply of goods; the exporter made payment of the price of the goods along with the sales tax in accordance with section 73 of the Sales Tax Act; the foreign exchange remittance has been duly received against the export of goods and the veracity of the input tax claimed by the supplier.