Sales Tax Instructions

Sales Tax Instructions, 2009
conducted at the premises of respective Collectorates of Sales Tax instead
of at the premises of such person. Consequently no direct notices to the
sales tax registered persons are to be issued for production of record etc.
for audit by the Revenue Receipt Audit parties. Rather the concerned
Collectorate of Sales Tax is to be informed whose revenue receipt records
are to be audited and not the records of the registered sales tax person.
4. All the Collectorates of Sales Tax are being informed accordingly.
[Issued by the Government of Pakistan, Revenue Division, Central Board of Revenue
(Sales Tax Wing), under the signature of Mr. Sohail Afzal, Chief (Sales Tax-I),addressed to Mr. S.
T. Rehman, Dy. Auditor General (CA&E), Office of the Auditor General of Pakistan, Constitution
Avenue, Islamabad. Copy forwarded for strict compliance to the Collector, Collectorate of Sales
Tax and Central Excise, (East/West), Karachi/ Lahore/ Gujranwala/ Rawalpindi/ Peshawar, the
Collector, Collectorate of Customs, Sales TAX & Central Excise, Hyderabad/ Quetta/ Multan and
the Collector, Collectorate of Sales Tax Faisalabad.]
LIST OF AUDITABLE DOCUMENTS
S.No. Name of Document Remarks
1. Sales Tax Registration Certificate
2. Purchase Invoices
3. Bills of Entry
4. Utility Bills
5. Rental Agreement
6. Purchase Agreement
7. Salary / Labour Bills
8. Record of Zero Rate / Exempted Purchases
9. Banking Instrument
10. Bank Statement
11. Purchase Register
12. Inventory Record
13. Sales Tax Invoices
14. Zero Rates Invoices
15. Shipping Bills
16. Sales Agreements
17. Debit and Credit Notes
18. Record relating to any other Federal Duty & Taxes paid
19. Record relating to any Provincial Duty & Taxes paid
20. Electronic Record
21. Sales Register
22. Monthly Sales Tax Returns
23. Miscellaneous Documents
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C. NO.1(38)STM/2000(Pt-XVIII) DATED 6 TH SEPTEMBER, 2000
SUBJECT:-
SALES TAX INPUT ENTITLEMENT TO THE WHOLESALER
ON SUPPLIES PURCHASED FROM
MANUFACTURER/SUPPLIER, EXEMPTED FROM THE
PAYMENT OF SALES TAX U/S 13(1) BY THE FEDERAL