Sales Tax Instructions

Sales Tax Instructions, 2009
2. You are advised to immediately approach all the central excise licensed
service providers engaged in rendering the services of domestic travel by air, travel in air
conditioned sleeper/parlour and first class sleeper by train, carriage of goods by air and
telecommunication services to obtain sales tax registration. They may further be directed
to commence charging the duty @ 15% of the charges, issue sales tax invoices and abide
by the provisions of the Sales Tax Act, 1990 which have become applicable in case of
their taxable activity carried out by them with effect from 1 st September, 2000. An
exclusive dealing desk to facilitate this shift-over may also be established in the
Collectorates to guide, educate and facilitate the tax payers for the discharge of their
responsibilities under the Sales Tax Act, 1990.
[Issued by the CBR, Islamabad under the signature of Mr. Zulfiqar A. Kazimi, Secretary
(STR) addressed to all the Collectors of Sales Tax & Central Excise.]
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C. NO.9-ST.EXT.AUDIT/97 DATED 5 TH SEPTEMBER, 2000
SUBJECT:-
AUDIT CONDUCTED BY OFFICERS OF AUDITOR GENERAL
OF PAKISTAN AT THE PREMISES OF REGISTERED PERSON
Presently, the audit of the registered persons under the Sales Tax
Act, 1990 is either carried out by the Sales Tax Department on periodical
basis or it is sometimes out sourced to Chartered Accountants firms under
section 32A of the Sales Tax Act, 190. The officers of the Auditor
General of Pakistan also carry out audit of the registered person in the
premises of such persons. Such multiplicity of sales tax audit has led to
the anxiety of the business community. They have shown their concern on
various occasions and through representations made to different higher
authorities/fora. Needless to mention here that CBR has already barred its
own inspection and Internal Audit department and Intelligence staff from
visiting the registered persons, vide Sales Tax General Order No.9/1999
dated 22-09-1999 (copy enclosed).
2. In order to address their concern, a note for the Finance
Minister was submitted by the Board wherein the approval was sought for
restricting the officers of Auditor General of Pakistan to conduct the audit
of various registered persons at the premises of the respective Collectorate
of Sales Tax, where the record of monthly returns cum-payment challan
and refund of such persons is available, instead of at the premises of such
registered persons. The Finance Minister has very kindly approved the
said proposal.
3. In the light of above approval, it is requested that the
respective offices of Director General of Audit (Revenue Receipts Audit
(North/Audit Evaluation & Revenue Receipts (South) may please be
advised that in future, the audit of various registered persons may please be