FBR Issues Checklist to Help Taxpayers Get Extensions for Filing Sales Tax Returns

The Federal Board of Revenue (FBR) has issued a “checklist” for processing condonation cases of time limits for taxpayers under the Sales Tax Act 1990.

The “checklist” has been specified in a sales tax order issued by the FBR on Wednesday.

The taxpayers have to respond to 14 different types of questions of the FBR to qualify for condonation of time period under the “checklist”.

According to the sales tax circular, for purposes of disposal of requests for condonation of the time limit under section 74 of the Sales Tax Act, 1990, the Board has prescribed a new procedure.

The registered person shall apply to the Commissioner-IR having jurisdiction for an extension of time or period specifying the grounds for delay in terms of SR0.1444(1)/2024 dated 12.09.2024.

Where condonation beyond three years is involved, the Commissioner-IR concerned, after considering the grounds mentioned and any other information called for by him, shall send his categorical recommendation to the Board on the specified format, FBR added.

The Commissioner-IR concerned shall forward his recommendation to the Board within fifteen working days of the receipt of the application where the application is received in RTO/CTO/MTO/LTO. In case the Commissioner IR calls for further information, the said period shall be reckoned from the date of receipt of such information.

After receipt of the recommendations from the Commissioner-IR, the Board shall examine the request and the recommendations and communicate approval or rejection of the request to the Commissioner-IR as well as to the applicant.

This Circular supersedes Sales Tax Circular No.01/2024/IR Operations dated 04.03.2024, FBR added.

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