Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P) addressed to M/s Masood Aziz Associates, Karachi. Copy endorsed to all the
Collectors of Sales Tax/Customs.]
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C.No.5(49)ST-Int.Audit/2001 DATED 17 TH NOVEMBER, 2001
SUBJECT:-
LAYING DOWN PARAMETERS OF SALES TAX AUDIT.
I am directed to refer to the subject cited above and say that during meeting held
in CBR on 30 th October, 2001, the representatives of Auditor General of Pakistan,
Federation of Pakistan Chambers of Commerce & Industry and CBR unanimously agreed
that only following documents will be requisitioned by the officers of Collectorates of
Sales Tax and DRRA from registered persons for the purpose of undertaking audit of
their records:-
1. Importers.
(i)
(ii)
(iii)
(iv)
(v)
(vi)
2. Manufacturers
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
(viii)
(ix)
Bills of Entry
Input register
Sales invoices
Stock register
Monthly returns
Bank statement (to ascertain the payments of Rs.50,000//- &
above)
Purchase invoices
Bills of Entry
Input register
Sales invoices
Output register
Stock register
Monthly returns
Monthly production reports
Raw material consumption certificates