SAMSOL INTERNATIONAL (PVT.) LTD., LAHORE versus COLLECTOR OF SALES TAX AND FEDERAL EXCISE (APPEALS), LAHORE
R45 (5) Sales Tax Rules, 2006, R15 (5) Effective Return for Payment of Excise Duty After Payment Due Date by Payment of Electronic Banking Scope Delay in Payment Approval November 15 , 2008 was filed. The taxpayer's tax liability account was with a bank that allowed the privileges and privileges to pay electronically via direct debit on November 15, 2008. The notice was issued to the taxpayer for the delay in payment of tax and additional tax and penalty was imposed. The Department of Justice did not deny that the tax was paid through electronic banking on November 15, 2008, the payment was made on the due date on November 17, 2008 in the Revenue Authorities account, via direct debit. Payments were faster than any other mode, because the transferring payee and the recipient were immediately acting as agents of the funds revenue authority in the bank's account and in accordance with R45 (5) of the Federal Excise Rules, 2005. Any payment received by the bank was received by the Revenue Authorities. When the bank deposited the proceeds for any reason late in the account of the authorities, it was a matter between the agent / bank and the principals / taxation authorities. Payment was made through banking (direct debit). The direct debit of time, although not explicitly incorporated under the Federal Exercise Rules, R 45 (5) of 2005, still constitutes the rule.
