In a move aimed at providing convenience to taxpayers, the Federal Board of Revenue (FBR) has announced that individuals can now obtain duplicate documents of their sales tax affairs.
This new provision is made possible under Section 69 of the Sales Tax Act, 1990, offering relief to registered persons who may require additional copies of their sales tax documents.
The FBR has recently updated the Sales Tax Act, 1990, incorporating amendments introduced through the Finance Act, 2021, up to June 30, 2021. The revisions in the Act encompass various aspects of taxation, and one noteworthy addition is the inclusion of Section 69, addressing the issuance of duplicate sales tax documents.
The text of Section 69 of the Sales Tax Act, 1990, reads as follows:
69. Issuance of duplicate of sales tax documents. “An officer of Inland Revenue not below the rank of Assistant Commissioner may, on payment of one hundred rupees, issue an attested duplicate of any sales tax document as is available with the department or has been filed under this Act or rules made thereunder to a relevant registered person applying for the same.”
This provision empowers officers of Inland Revenue, specifically those holding the rank of Assistant Commissioner or above, to facilitate the issuance of attested duplicates of sales tax documents. Individuals eligible to apply for duplicates are relevant registered persons, provided they submit a formal application.
Key points regarding the issuance of duplicate sales tax documents under Section 69 include:
1. Authorized Officer: The responsibility of issuing duplicate sales tax documents lies with an officer of Inland Revenue, and the designation specified is not below the rank of Assistant Commissioner.
2. Application Process: Individuals seeking duplicate sales tax documents need to apply formally to the relevant officer. This application can be submitted through the prescribed channels, and it should include necessary details to facilitate the process.
3. Attested Duplicates: The duplicates issued under this provision are attested by the authorized officer, adding a level of authentication to the documents.
4. Fee Requirement: The issuance of duplicate sales tax documents is subject to a nominal fee of one hundred rupees, payable by the applicant.
This proactive step by the FBR aligns with efforts to streamline processes and enhance user experience for taxpayers. The provision acknowledges the occasional need for duplicate documents and aims to provide a straightforward mechanism for obtaining them.
Taxpayers are encouraged to take advantage of this new provision by following the prescribed application process. The FBR emphasizes its commitment to facilitating taxpayers and ensuring transparency in tax-related matters. The provision is expected to contribute to a more efficient and user-friendly tax administration system in the country.
