The computerized draw for the prizes of the customers of integrated tier-1 retailers will be held at the Federal Board Of Revenue (FBR) headquarters in the first week of every month starting from August 2021.
The FBR issued a procedure for the prize scheme through an S.R.0.1105(I)/2021 on Monday to amend the Sales Tax Rules, 2006.
The customers of the integrated tier-1 retailer, whose names and the computerized national identity card numbers (CNICs) are notified through an arbitrary computerized draw, will be entitled to prizes respective of their purchases from these big retailers.
Under the new scheme, the scheme will apply to the customers of the tier-1 retailers who have integrated their retail outlets with the board’s computerized system for the real-time reporting of sales and mystery shopping in respect of the verification of invoices from such retailers.
The customers will verify the electronically generated invoice of the integrated retailers either through a ‘tax asaan’ application or by sending an SMS to 9966. The application will notify the customer about the status of the invoice as either ‘verified’ or ‘unverified’.
In case of a verified invoice, the customer will furnish the following details only once to the online system, including name, CNIC, and mobile number. The names and CNICs of the customers will be included in the random computerized draw upon the fulfillment of the requirement.
In case of an unverified invoice, the customer will report the same through the system. The board will conduct an enquiry and will take appropriate action under the relevant provisions of the law.
The computerized draw for the prizes will be held in the first week of every month, starting from August 2021 at the FBR headquarters, and the invoices of the preceding month will be entered in the draw.
The winners of the draw will be required to perform biometric verification at the nearest e-sahulat facility of the NADRA and submit a scanned copy on the ‘tax assan’ application. After successful biometric verification, the winners will be required to provide their IBANs through the ‘tax asaan’ application, the FBR maintained.
The FBR has also issued a procedure for mystery shopping, according to which it will be conducted by a person or the firm duly authorized by the board.
The person or firm authorized by the board will carry out the mystery shopping on a random basis from the tier-1 retailers. The person or firm authorized by the board will verify the invoices from the online system of the FBR, and in case of a fake or invalid invoice, will report the matter to the board for necessary action as per the relevant provisions of the Sales Tax Act and the rules thereunder.
In case of a fake or invalid invoice, any other person may report the matter to the board for necessary action as per the relevant provisions of the Act and the rules thereunder. Under Sub-rule (4) the informer may claim a reward on the basis of the detection and recovery made in consequence of a fake or invalid invoice in terms of provisions of section 720 of the Sales Tax Act.