ISLAMABAD - Federal Board of Revenue Chairman Ahmad Waqar has asked sales tax officials to follow a compliance module to ensure enforcement and services to the taxpayers.   He also called for concerted efforts to be made for the compliance on the one hand and facilitation taxpayers on the other hand. "There should be transparent deterrence against willful defaulters and this would be the sole criterion of judging the performance of sales tax officers," he said in his address to the Collectors' Conference organized here in the capital. Abdul Wadood Khan, Member Sales Tax and Federal Excise, stated that due to concerted efforts and teamwork, the target of sales tax was achieved. The member urged the field formations to actively pursue ADRC cases. He also advised the collectors to make concerted efforts in pursuing cases in superior courts of law. The member Sales Tax and Member Direct Taxes agreed on mutual sharing of data by both the direct and indirect taxes and field formations. In this regard, a committee of ST and DT officers was constituted, which will integrate information on the inter-tax adjustment, recovery of arrears and statement of refund claims. It was for the first time that Member ST&FE arranged a detailed proposal on tax gap analysis. For this purpose, Shafqat Mahmood, Collector, RTO, Lahore/ CREST gave presentation on tax gap analysis in different countries. He also gave a detailed presentation on sales tax gap in different sectors in Pakistan. Through empirical data, he showed that the quantum of gap is quite serious. The FBR chairman appreciated the efforts and ordered the system to be deployed in all the RTOs. For this purpose, the Board will design Special Operating Procedure (SOP) specifying the role of each officer conducting scrutiny of the cases where gap is apparently significant. The chairman expressed concern over accumulation of sales tax refunds and different complaints regarding deliberate delay in disposal of refunds. He directed that the bona fide claims be disposed of expeditiously and in a transparent manner. The chairman also constituted a committee headed by Mr. Nisar Muhammad, Chief (ST-II), FBR and comprising Collector, RTO, Lahore and Collector (Enforcement), Karachi for finding practicable measures to get liquidated the refund claims.  This committee will examine the quantum and an irritant of pending refunds claims. The specific recommendations shall be given in order to liquidate expeditiously the admissible refund claims and to reject the inadmissible in accordance with the law. Sikandar Ahmad Rai, Director General (Intelligence and Investigation) gave a number of different proposals for systematic audit enforcement received for plugging the leakages.