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New procedure to determine monthly export shipment for sales tax refund

ISLAMABAD (November 30 2002) : For calculating the monthly export shipment of industrial units to process sales tax refund cases, the Central Board of Revenue (CBR) has implemented new procedure for air/sea consignments to determine monthly export shipment.

Under the new system, EGM date for air shipment and mate receipt for sea shipment would be taken by the regional authorities for calculating monthly export shipments of an exporter.

In this regard, the CBR on Friday issued sales tax ruling 72/2002 to the Pakistan Leather Garment Manufacturers & Exporters Association (PLGMEA).

According to the ruling, PLGMEA, Karachi has informed the Board that there was confusion in the sales tax Collectorates about the reference date for determining the monthly export shipment of an exporter.

They have further informed that the Customs authorities take E.G.M. date for Air Shipment and Mate Receipt date for Sea Shipment to determine monthly Export Shipment for an exporter.

The Association requested that the sales tax Collectorate may be advised to adopt the same practice while processing the refund claims of the exporters.

The matter was enquired from the Collectorate of Customs (Exports), Karachi to know the practice in the case of rebate/customs refunds. They have confirmed that the practice prevalent in their Collectorate is the same as intimated by PLGMEA.

Keeping this in view, the CBR has directed all collectorates of sales tax to follow the same practice as in vogue in the Exports Collectorates and take E.G.M. date for Air Shipment and mate receipt for Sea Shipment, while determining monthly Export Shipment of an exporter.

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