Refunds in Pakistani tax law
Sections across 8 laws whose headings refer to refunds. 36 provisions in total, taken from the most recent version of each law.
This page is a finding aid. It lists where a topic appears; it does not state what the law requires. Read the linked sections, and the official PDF, before relying on anything.
Sales Tax Rules, 2006
13 matching sections in the 2025-06-30 version.
- section 27: 150Establishment of CSTRO, Refund Division and posting of officers
- section 33: Refund against goods supplied at zero-rate
- section 34: Refund of excess input tax not relating to zero-rated supplies
- section 34A: Sanction of refund claims of import-related sales tax by the Collectorates of customs
- section 36: Post-sanction audit of refund claims
- section 39C: Extent of payment of refund claim
- section 39D: Filing and Processing of refund claims
- section 39E: Risk management in refund processing
- section 39I: Extent of payment of refund claim
- section 39J: Filing and Processing of refund claims
- section 39K: Risk management in refund processing
- section 52A: Supplies to diplomats and diplomatic missions by tier-1 retailers and refund of tax
- section 55: Refund
Federal Excise Rules, 2005
6 matching sections in the 2023-10-31 version.
- section 8: No refund of duty erroneously levied or paid, unless claimed within one year
- section 34: Pecuniary competence to sanction drawback or refund
- section 35: Additional documents in support of refund claims in certain cases
- section 36: Refund in case of POL products sold to diplomats and diplomatic missions
- section 37: Refund in case of POL products used in official cars and air crafts of the President, Prime Minister and Provincial Governors
- section 39: Rejection of refund or export drawback claim
Income Tax Ordinance, 2001
5 matching sections in the 2026-06-30 version.
- section 170: Refunds
- section 170A: Electronic processing and electronic issuance of Refunds by the Board
- section 171: Additional payment for delayed refunds
- section 171A: Payment of refund through income tax refund bonds
- section 219: Tax or refund to be computed to the nearest Rupee
Sales Tax Act, 1990
5 matching sections in the 2026-06-30 version.
- section 10: Refund of input tax
- section 11E: Assessment of tax and recovery of tax not levied or short levied or erroneously refunded
- section 66: Refund to be claimed within one year
- section 67: Delayed Refund
- section 67A: Payment of refund through sales tax refund bonds
Federal Excise Act 2005
3 matching sections in the 2026-06-30 version.
- section 14: Recovery of unpaid duty or of erroneously refunded duty or arrears of duty, etc
- section 44: Refund of duty
- section 44A: Delayed refund
Sales Tax Special Procedures Rules, 2007
2 matching sections in the 2015-06-30 version.
- section 58C: Tax not to be refunded
- section 58Q: Supplies to diplomats and diplomatic missions and refund of tax collected
Customs Act, 1969
1 matching section in the 2025-06-30 version.
Finance Act
1 matching section in the 2024-06-30 version.
Questions
Which Pakistani tax laws deal with refunds?
8 of the laws published here contain provisions whose headings mention refunds, across 36 sections in total. The largest number sit in the Sales Tax Rules, 2006 with 13.
Where is refunds defined or governed?
There is no single place. Each law handles it within its own scheme, so the relevant section depends on which tax or duty applies to your situation. The sections below are listed by law, with a link to the text of each.