Sales Tax Instructions

Sales Tax Instructions, 2009
4. The Auditor in the first instance will always take the books/ documents
etc. as per the various audit parameters agreed with different associations in the country
and communicated to the concerned Collector by the Central Board of Revenue. Any
other documents that the Auditor may require, whenever the audit trail justifies that, he
can obtain it from the registered person only with the approval of the Collector or officer
designated by the Collector concerned. (Explaining the reasons for such documents or
papers).
5. The Auditor after having done the audit shall stamp and initial the pages
of the books and documents on which he has performed the audit work. The Auditor shall
only take photocopies of the registered person‘s documents/ books when it is needed by
him to support his audit observations. He should not take photocopies of the registered
person‘s documents/books unnecessarily. The audit period being of 12 months shall not
be applicable to Special Audit or information received-initiated audit. There the period
can be, as desirable under the circumstances.
6. The Senior Auditor/Auditor should deal with the registered persons
appropriately and this should not amount to any harassment whatsoever.
7. The audit reports from now onwards shall be monitored and reviewed by
the Central Board of Revenue periodically and this review shall form the basis of
evaluations of the people involved in audit.
8. My request is that you kindly have the above followed strictly and no
change should be made to these procedures etc. without prior consultation/ approval from
the Central Board of Revenue.
Thanking you in anticipation of your co-operation.
[Issued by CBR, Islamabad under the signature of Syed Perwaiz Amjad, Member (Audit),
addressed to all the Collectors of Sales Tax.]
********
AUDIT
REPORT
(Sales Tax)
Date Audit Initiated ___________
Date audit Started ___________
Audit File No. ___________
Taxpayer: __________________________________________ Reg./Enrolled No.
___________
Category: Manufacturers/Manufacturers-cum-Exports/Distributors/ Wholesalers/
Retailers/ Commercial Exporters/Importers/ Others (Please tick) carrying on business as
Sole Proprietor/ Partnership/Ltd Company (Please tick)
Common Identifier No. _________________ NTN No. __________________
Address:
a) Head Off/Reg. Off: _______________________________________
_________________________________________________________
Tel: ______________ Fax: _____________ E-mail