(Revenue Division)
Central Board of Revenue
[Sales Tax & Federal Excise Wing]
*****
| C. No.3(4)ST-L&P/2005 |
Islamabad, the 19th January, 2006. |
SALES TAX CIRCULAR NO.01/2006
SUBJECT: CONDONATION OF FINE/PENALTY AND DEFAULT SURCHARGE FOR LATE FILING OF RETURNS UNDER SRO.1184(I)/2005 AND 1185(I)/2005 DATED 1.12.2005
It has been reported to Central Board of Revenue that a large number of applications for issuance of digital certificate are still pending with NIFT and consequently such applicants who were required to file their returns electronically for the tax periods, November and December, 2005, could not file the same due to non availability of digital certificate.
2. In view of the genuine hardship of such taxpayers the Central Board of Revenue is pleased to allow that the registered persons who were required to file electronic return under SROs 1184(I)/2005 and 1185(I)/2005 both dated 01.12.2005 for the tax period November and December, 2005 by 16.1.2006 but could not file the same due to non issuance of digital certificate by NIFT, may file their returns electronically or manually by 31.01.2006 without imposition of fine/penalty and default surcharge.
(Wajid Ali)
Secretary (ST&FE-Budget)