Sales Tax Instructions

Sales Tax Instructions, 2009
(b)
(c)
(d)
(e)
(f)
Set new case completion standard that at least 4.5 cases per month to be
completed by each sales tax auditor and provide guide lines and training of new
audit methods;
Assign additional funding for a programme to improve office facilities including
telephone and transport to support the work of sales tax auditors;
Prepare new audit plan to provide for the completion of 1800 audits on a
monthly basis;
Strengthen supervision of the work of sales tax auditors to ensure compliance;
and
Consider use of private auditors for sales tax audit work under close supervision
of CBR.
Member (ST) emphasized upon the Collectors to ensure that the above decision about audit work
are implemented in letter and spirit. However, the following hurdles were pointed out by different
Collectors, which in their opinion are and will impede the audit operations:-
(i)
(ii)
(iii)
(iv)
Most of the auditors are not professionally competent.
A proper training module has yet not been designed for these auditors.
Lack of infrastructural support including logistics, transport etc.
Selection by CBR of units to be audited is not flawless. Collectorates should be
involved in this exercise so that priority can be given to high risk units.
5. DECISIONS ABOUT AUDIT
5.1 Setting up of ―Audit Management Cell‖ in each Collectorate.
5.2 The Conference established the impossibility of attaining the requisite average
of 4.5 audits per auditor during March, 2001 or even during April & May, 2001.
The requisite level will be attempted progressively in the following manner:-
An average of 2.5 audits per auditors to be achieved during March,
2001.
An average of 3 audits per auditor to be achieved during April, 2001.
An average of 3.5 audits per auditor to be achieved during May, 2001.
An average of 4.0 audits per auditor to be achieved during July, 2001.
An average of 4.5 audits per auditor to be achieved during August or
September, 2001.
Therefore, the number of audits through CBR auditors would be:-