FBR Clarifies Handling of Excess Sales Tax Collections Under Section 3B of Sales Tax Act

• Excess sales tax must be deposited with the Federal Government.
• Excess amounts are treated as arrears of tax and are recoverable like unpaid taxes.
• Refund claims for excess tax collected are not admissible.
• The burden of proof lies with the collector to show if the tax was passed to the consumer.
• Proper documentation is required to avoid disputes.
• The information is not legal or financial advice; consult FBR or a tax professional for guidance.

Source: pkrevenue.com

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.

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