FBR Implements One-Year Deadline for Sales Tax Refund Claims: Key Guidelines and Provisions

FBR will not accept sales tax refund claims filed after one year
Section 66 of the Sales Tax Act, 1990 outlines key provisions for refund claims
Refund claims must be submitted within one year of tax payment date
Commissioner may allow input adjustments in specified tax period
Refunds based on judgments or decisions must be claimed within one year
Refunds will not be granted if sales tax has been passed on to consumers
All refund applications must be resolved within 90 days from submission
Taxpayers urged to track refund eligibility and submit claims on time to avoid disallowance
Move expected to streamline refund processes and reinforce accountability in sales tax system

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.