Sales Tax Instructions

Sales Tax Instructions, 2009
3. These visits alone would ensure that ―Pragmatic‖ solutions are found/
devised in the light of experience and expertise of the Collectors. A two page write-up on
the objectives of the visit of the above CBR officials and a three page summarized
Guidelines for Auditors are annexed.
4. Your guidance and active co-operation may kindly be extended to the
visitor from CBR.
[Issued by the C.B.R., Islamabad, under the signature of Mr. Riaz Ahmed Malik, being
addressed to Members to Sales Tax]. Copy of objectives of visit is enclosed as under:--
OBJECTIVES OF VISIT
To put in place, in co-operation with the respective Collectors, an improved audit function taking
account of the following principles:
a. With effect 1 st March only those taxpayers specifically indicated by CBR are to
be audited as part of the revised audit programme.
b. The audits to be conducted will be notified by the 7 th day of the preceding month.
Thus March audit programme will be notified by 7 th February (perhaps by the
10 th due to start-up-delays).
c. Additional audits will be permissible but only utilizing the Investigation Cell
Function, should fraud be suspected.
d. The normal audit function is be devoted exclusively to the completion of the
nominated audits.
e. If a Collectorate considers that a particular taxpayer should be audited,
whatever reason, the details are to be forwarded to CBR for inclusion in the
next batch of monthly audits.
f. Each taxpayer to be audited will be allocated a predetermined number of audit
days, which must be adhered to.
g. Audits are to confirm to the procedures set out in the Audit Handbook and the
attached Guidelines that have been produced to highlight the essentials.
h. A cohesive transport plan will have to implement to get the Auditors to the audit
site for the maximum working hours.
i. Maximum effort is to be made to ensure that Auditors are assigned to the audit
function, including replacing as many as possible in the Enforcement, and
Collection areas with non-audit staff. The number of Auditors and Refund area
are to be reduced.
j. Any audits not commenced at the end of February are to be considered lapsed.