ISLAMABAD (December 29 2005): The Central Board of Revenue (CBR) has asked the collectors to reject four types of inadmissible sales tax/federal excise returns, filed electronically by corporate sector.
The CBR will not accept sales tax returns filed electrically which are invalid or do not contain 'digital certificate' or 'digital signature'. Returns would also be rejected in cases where attachments are not found, along with the returns.
On any flaw in verification, the concerned tax official at the collectorate of sales tax would send the following message to the corporate taxpayers: 'Your e-mail could not be entertained due to following reason: Invalid or no digital certificate; invalid or no digital signature; attachment not found; document name is not as per naming convention specified by CBR; subject of e-mail is not as per naming convention specified by CBR'.
The CBR has issued new procedure for the collectors of sales tax to accurately process sales tax/federal excise returns, filed electronically. The CBR has dispatched revised Standing Operating Procedure (SOP) to the regional offices for compliance.
Details show that the Centralised Mail Office (CMO) at the Board has forwarded the electronic returns to the concerned Collectorate's e-mail addresses. Until the placement of software for automated uploading of information of database is available at the collectorates, the Local Mail Officer (LMO) would retrieve the returns from collectorate's e-mail address and feed the information in the database.
In case the collectorate receives e-mail returns pertaining to any other collectorate, the same may be forwarded by the LMO to the concerned collectorate as per e-mail addresses.
As far as returns received without digital signatures are concerned, it has been directed that the concerned taxpayers be approached, through e-mail or otherwise, and be advised to re-file their returns, either manually or electronically. The collectors should strictly follow the payment reconciliation mechanism laid down in the SOP.
The procedure shows that the Central Mail Operator (CMO) at the CBR would receive the e-mail posted at e-mail address: salestax.returns@cbr.gov.pk. federalexcise.returns@cbr.gov.pk.
The individual (CMO) shall receive the e-mail along with attached documents for all collectorates. The system shall automatically send the acknowledgement of receipt.
Individual (CMO) shall forward the e-mail to the respective collectorate's e-mail address, in case the subject of email does not bear Sales Tax Registration Number (STRN).
The individual mail operator will store the forwarded e-mail for archival purpose by creating a folder, and e-mail will be moved to that folder. E-mails will be segregated and stored in various folders on the basis of transaction type of attachment.
The mail operator will keep records of forwarded e-mails. It will include received/forwarded date, sender's name, sender STRN and attached file. Only electronic returns with digitally signed e-mails shall be entertained by CBR/collectorate.
At each collectorate, an individual, Local Mail Operator (LMO), shall receive the e-mail along with attached documents. Individual (LMO) shall download all attachments and enclosures of electronically submitted return and other forms from e-mail address.
Individual LMO shall reconcile the payment information contained in the electronic return with the bank's data. Any discrepancy shall be reported to the officer in charge of the 'Processing and Assessment Division', who would take up the matter with bank officials.
