Sales Tax Instructions

Sales Tax Instructions, 2009
or otherwise that goods have been sold by DFSL only against duty free
allowances under the relevant baggage concessions.
[Amended vide Sales Tax General Order No.3 of 2003 dated 23.06.2003. Rescin ded vide STGO
No. 3 of 2004 dated 12 th June, 2004]
[Issued by the CBR, Islamabad under the signature of Mr. Iftikhar Qutab Chief (Sales
Tax-III) addressed to all the Collectors of Sales Tax.]
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SALES TAX GENERAL ORDER NO. 5/2002.
C. No. 9-ST-Ext.Audit/97-Pt DATED 4 TH NOVEMBER, 2002
SUBJECT:-
GST-RELATED FUNCTIONS OF MEMBER AUDIT.
The post of Member (Audit) was specifically created to cater for the supervisory and
monitoring needs of audit in the field formations of Central Board of Revenue. In order,
therefore, to specify and streamline the functions of Member (Audit) relating to sales tax
audit, the Central Board of Revenue is pleased to specify that Member (Audit) shall
perform the following functions: -
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
(viii)
(ix)
(x)
(xi)
(xii)
development and review of audit strategy (short term and long term), the
selectivity criteria, audit re-assessment and analysis system, post-audit
monitoring system, monitoring system for audit detections and
recoveries of detected amounts and re-engineering of audit processes;
preparation and follow-up of audit schedules for desk audit, snap audit
and comprehensive audit (excluding refund audit and investigative
audit);
scrutiny and analysis of audit reports on selective basis and issuance and
monitoring of guidelines for the preparation of audit reports and review
of the formats of audit report writing from time to time;
preparation and updation of sales tax audit manual and industrial notes;
preparation of monthly, quarterly and annual audit reports indicating the
overall audit performance of the Sales Tax department at national level;
coordination for audit efforts between different taxes including
interchange of data acquired as a result of audit;
handling of special audits and related matters;
liaison with DRRA for sales tax audit purposes;
handling of all audit-related issues with Federal Tax Ombudsman and
consequent actions;
assessment of the audit training needs, preparation of audit training
modules and coordination for audit-related training of the Sales Tax
department in consultation with Member, Sales Tax;
consultations with Member (Legal) for expeditious adjudication of cases
detected through audit; and
removal of grievances of the taxpayers community pertaining to audit
matters in consultation with Member (Sales Tax).