Here’s the step-by-step process of collecting excess sales tax as per law:

Pre-Collection

1. Notice of Assessment: Tax authority issues a notice of assessment to the taxpayer, outlining the excess sales tax amount owed.
2. Verification: Taxpayer verifies the assessment details and responds within the specified timeframe.
3. Payment Options: Taxpayer is offered payment options, including electronic payment, payment plans, or online portals.

Collection

1. Payment Deadline: Taxpayer submits payment within the specified deadline.
2. Payment Processing: Tax authority processes payment and updates taxpayer records.
3. Interest and Penalties: Interest and penalties may be applied if payment is late.

Post-Collection

1. Refund Processing: If excess sales tax was prepaid, a refund is issued.
2. Audit and Review: Tax authority may conduct audits or reviews to ensure compliance.
3. Appeals: Taxpayer can appeal the assessment or refund within the specified timeframe.

Communication

1. Notice of Collection: Tax authority sends a notice of collection to the taxpayer.
2. Payment Confirmation: Tax authority confirms receipt of payment.
3. Taxpayer Engagement: Tax authority engages with taxpayer to resolve any issues.

Additional Steps (if applicable)

1. Taxpayer Education: Tax authority provides education on sales tax compliance.
2. Payment Plans: Tax authority offers payment plans for taxpayers experiencing financial difficulties.
3. Tax Authority Review: Tax authority reviews taxpayer records for accuracy.

Timeframes

1. Notice of Assessment: Within 30 days from tax return filing (USA), 60 days (Canada).
2. Payment Deadline: Within 30-60 days from notice of assessment.
3. Refund Processing: Within 30-60 days from payment receipt.

Best Practices

1. Verify tax authority requirements.
2. Consult tax professionals for complex cases.
3. Ensure accurate and complete documentation.
4. Maintain records for at least 5 years.
5. Monitor tax authority updates and changes.

Relevant Tax Laws and Regulations

1. Income Tax Ordinance 2001 (Pakistan)
2. Internal Revenue Code (USA)
3. Income Tax Act (Canada)
4. Taxation Act (Australia)
5. Income Tax Act (UK)

Consult relevant tax authorities or professionals for specific guidance on collecting excess sales tax.