Federal Excise Circular No. 01/2024 (IR-Operations) - Standard Operating Procedure for Disposal of Cases of Condonation of Time Limit under Section 43 of the Federal Excise Act, 2005

Government of Pakistan Revenue Division Federal Board of Revenue Inland Revenue *It*** F.No. 1(25) ST-FE/LP&E/Misc/2019/ fq co_ Islamabad, the 24th September, 2024 Federal Excise Circular No. 01 of 2024 /IR Operations Subject: - Standard Operating Procedure for Disposal of Cases of Condonation of Time Limit under Section 43 of the Federal Excise Act, 2005 For purposes of disposal of requests for condonation of time limit under section 43 of the Federal Excise Act, 2005, the Board is pleased to prescribe the following procedure: The registered person shall apply to the Commissioner-IR having jurisdiction for extension of time or period specifying the grounds for delay in terms of SRO.1449(1)/2024 dated 19.09.2024; Where condonation beyond three years is involved, the Commissioner-IR concerned, after considering the grounds mentioned and any other information called for by him, shall send his categorical recommendation to the Board on the following format: S.No. Check List Remarks (1) (2) (3) 1. Brief facts of the case Brief facts of the case Reasons for seeking condonation Section for which condonation is required Date on which condonation application has been received Whether any application for condonation submitted by the If "yes", decision taken thereon by the field formation registered person with field formation? Genuineness/ authenticity of the reasons narrated for condonation sought by the registered person If 'yes', elaborate with details along with supporting documents Whether the reasons for delay in seeking condonation on the part of the registered person are cogent? If 'yes', elaborate with details along with supporting documents Revenue impact (in case of registered person as well as other persons involved), if any. If "yes", amount to be mentioned. . Whether any system/ technical glitch involved in the case? If "yes", details of the system glitch along- with supporting documents. Whether the condonation involved transaction of any closed, de- registered or any person whose If "yes", then specify with reasons registration has been blacklisted or suspended? Whether the condonation involved adjustment/ refund of amount which Specify in detail

(Khalid Mehmood) Second Secretary (ST-L&P) has already been claimed by registered person? Both buyer and supplier are active on Active Taxpayers List(ATL) "Yes"/"No" Whether payment is made to supplier through banking channel as envisaged under section 6 of the Act? "Yes"/"No" Period to be condoned as requested by the registered person No of days Categorical recommendation of the Commissioner-IR concerned Recommendation along with reason(s) is to be made here. Documents attached. Application for condonation Original return/Annexures Proposed return/Annexures Any other relevant document The Commissioner-IR concerned shall forward his recommendation to the Board within fifteen working days of the receipt of the application where the application is received in RTO/CTO/MTO/LTO. In case the Commissioner IR calls for further information, the said period shall be reckoned from the date of receipt of such information. After receipt of the recommendations from the Commissioner-IR, the Board shall examine the request and the recommendations and to communicate approval or rejection of the request to the Commissioner-IR as well as to the applicant. Cc; All Chief Commissioners-IR, LT0s/MTO/CTOs/RTOs Chief (PR). FBR, Islamabad for placement on FBR's webporal