Placeholder image

Sales Tax refund

Sales Tax Refund

If the input tax paid by a registered person on taxable purchases made during a tax period exceeds the output tax on account of zero rated local supplies or export made during that tax period, the excess amount of input tax shall be refunded to the registered person not later than forty five days of filing of refund claim in such manner and subject to such conditions as the board may, by a notification in the official Gazette specify.




Copyright © . All rights reserved. Federal Board of Revenue Govt of Pakistan.