According to a sales tax general order issued on Thursday, the FBR has decided to allow instalments in deposit of arrears by taxpayers belonging to violence-hit areas of NWFP and FATA. Following procedure shall be observed in allowing instalments to the registered persons (taxpayers):
For filing of application for instalment of arrears, the taxpayer shall file application to the Chief Commissioner Regional Tax Office Peshawar /Abbottabad for allowing him instalment in payment of outstanding arrears of sales tax stretching over a period of not exceeding three years.
For the processing of the application, the Chief Commissioner shall cause the application of the taxpayer examined and processed by an officer subordinate to him not below the rank of Additional Commissioner. After satisfying himself about the propriety of the application, the Chief Commissioner, or as the case may be, the Commissioner shall pass an order to that effect. Under the order, violence affected areas shall cover the following areas of NWFP and FATA:
Most affected areas would cover Bajur Agency, Mohamand Agency, Khyber Agency, Orakzai Agency, Kurrum Agency, North Waziristan Agency and South Waziristan Agency, Malakand Agency, District Swat, District Buner, District Shangla, District Upper Dir; & District Lower Dir, District Hangu, District Bannu and District Tank.
Moderately affected areas covers District Kohat, District Charsadda, District Peshawar, District D.I. Khan, District Batagram, Lakimarwat, Swabi and Mardan. The facility of instalment under this order shall not be applicable to arrears on account of beverages, cement, sugar and cigarette. Application to excise duty arrears, subject to this order shall, mutatis mutandis, be applicable to arrears of excise duty.