Sales Tax Instructions

Sales Tax Instructions, 2009
4. Rebate Claims 1000/- Rs. 150/-
5. Bills of Entry filed at Airport 500/- Rs. 75/-
(AFU) including Baggage
Declaration
6. Transit Permit per declaration. 500/- Rs. 75/-
AUDIT CRITERIA
(i)
(ii)
(iii)
Those Customs Agents who deposit sales tax less than the minimum benchmark
level per document filed as indicated above would be invariably audited.
10% of those Customs Agents who deposit sales tax in terms of the minimum
benchmark level per document filed would be selected for audit.
Those Customs Agents who deposit sales tax twice or more than the prescribed
minimum benchmark level per document filed would be audited once in three
years.
2. All the Collectors of Sales Tax are advised to co-ordinate with the
respective Collectors of Customs and obtain data regarding filing of documents by the
Customs Agents and conduct audit accordingly.
[Issued by the CBR, Islamabad under the signature of Mr. Pervez Esbhani, Secretary
(STR/S) addressed to all the Collectors and copies endorsed to Mr. Inam Rahmani, General
Secretary, Karachi Customs Agents Group, Karachi, Secretary (Sales Tax Audit Policy), Central
Board of Revenue, Islamabad.]
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SALES TAX RULING/INSTRUCTION No.4/2003
C.No.2(1)STM/2003 DATED 10 TH FEBRUARY, 2003
SUBJECT:- DE-REGISTRATION OF CERTAIN COMMERCIAL
EXPORTERS.
I am directed to refer to Sales Tax ruling/instruction No.71/ 2002 dated 18 th
December, 2002 regarding registration as commercial exporters.