Islamabad, the 1st December, 2005.







S.R.O. 1185(I)/2005.— In exercise of the powers conferred by sub-section (6) of section 4 of the Federal Excise Act, 2005, the Central Board of Revenue is pleased to make the following rules, namely:-


1.                   Short title, application and commencement.¾(1) These rules may be called the Electronic Filing of Federal Excise Return Rules, 2005.


(2)        These shall apply to --


(a)        the registered persons falling in the jurisdiction of the Large Taxpayers Units, Karachi and Lahore; and


(b)        the private and public limited companies registered in other Collectorates of Sales Tax and Federal Excise.


(3)                    These rules shall come into force at once.


            2.         Definitions.— (1) Unless there is anything repugnant in the subject or context,—


(a)                 “Act” means the Federal Excise Act, 2005;

(b)                  “Computerized Payment Receipt” means a computer generated receipt showing payment of tax to the designated branch of the National Bank of Pakistan;


(c)                 “Digital Certificate Request Form” means a form to be downloaded from NIFT website and filled for obtaining NIFT Class 2 Digital Certificate as required under sub-rule (1) of rule 3;


(d)                 “Electronic Federal Excise Return Form” means a form of Federal excise return available on the Central Board of Revenue’s website to be filled in and filed in terms of rule 4;


(e)                 “NIFT” means the National Institutional Facilitation Technologies (Pvt.) Ltd.;


(f)                   “NIFT Class 2 Digital Certificate” means a certificate to be obtained, filled and used in the manner specified under rule 3;


(g)                 “Nil return” means a return indicating that no excise duty is payable by the registered person in respect of the tax period to which the return relates;


(h)                 “Officer-in-charge” means an officer not below the rank of Assistant Collector of Federal Excise authorized to process the Federal excise returns; and


(i)                    “transmit” means to transmit data through a computer network.


(2)        The words and expressions used, but not defined herein, shall have the same meaning as is assigned to them in the Act and the rules made thereunder.


            3.         Digital certification from NIFT.— (1) The registered persons shall obtain NIFT Class 2 Digital Certificate from NIFT by downloading and filling the Digital Certificate Request Form from NIFT website i.e.


            (2)        The NIFT certificate shall be installed by the registered person in his computer.


            4.         Filing of Electronic Federal Excise Return.—  (1) The registered person shall download MS Excel based blank Electronic Federal Excise Return Form from the Central Board of Revenue’s website and fill the information about the purchases and supplies made during a tax period, the tax due and paid and other applicable information as stated in the filling instructions.


            (2)        Payment of the amount of excise duty, if any, shall be made in any of the designated online branches of the National Bank of Pakistan on the prescribed TR-6.


            (3)        Reference number of the Computerized Payment Receipt and other required information shall be duly mentioned in the relevant columns of the electronic Federal excise return.


            (4)        The duly filled Electronic Federal Excise Return including a ‘Nil return’ shall be transmitted to the Central Board of Revenue’s e-mail address i.e.                               ([email protected]), through a digitally signed e-mail.


            (5)        The Electronic Federal Excise Return and its relevant attachments, if any, shall be kept in the electronic record of the registered person and shall be produced to the officer-in-charge on demand along with the supportive documents.


            (6)        The Board shall send a digitally signed e-mail acknowledging the receipt of Electronic Federal Excise Return.


            (7)        An Electronic Federal Excise Return filed under these rules shall be deemed to be a return for the purpose of sub-section (1) of section 4 of the Federal Excise Act, 2005.


            5.         Miscellaneous. – All provisions of the Federal Excise Act, 2005, and the rules made thereunder, in so far as they are not inconsistent with these rules and are relevant to the matter concerned, shall apply to the registered persons filing electronic Federal excise returns under these rules.



[C.  No. 3(4)ST-L&P/2005]



(Wajid Ali)

Secretary (ST&FE-Budget)