Sales Tax Instructions

Sales Tax Instructions, 2009
SALES TAX GENERAL ORDER NO.2/2003
C.No.1/5-STB/2003 DATED 7 TH JUNE, 2003
SUBJECT:-
PROCEDURE TO BE FOLLOWED BY OFFICERS IN CASE OF
AUDIT OF REGISTERED PERSONS.
In order to further streamline the procedure regarding audit of registered persons
and to facilitate the taxpayers, the following procedure shall be adopted by the audit
officers of sales tax:-
(i) All officers dealing with audit matter shall ensure that all correspondence,
notices and orders issued by the Collectorate, which are sent to the
registered persons or any other person, should bear the seal and signature
with telephone/fax numbers and e-mail address of the officer issuing it.
(ii) All Senior Auditors and Auditors shall affix their signatures on records
checked during the audits with official seals.
(iii) The concerned Assistant Collector on completion of routine audit of
specific period shall forward the audit report to the registered person within
four weeks of submission of the report.
(iv) After approval of the audit report, the Senior Auditor/ Auditor shall
issue a signed and sealed certificate of completion of audit to the registered
person. The format of the certificate is appended to this order at Annex
―A‖.
2. This order will however, not in any way curtail the powers of Collector
of Sales Tax or Central Board of Revenue to order for re-audit for the reasons to be
recorded or audit by the functionaries of the department of the Auditor General of
Pakistan or any other department legally authorized to conduct audit of the records of the
registered person.
[Rescinded vide STGO No.3 of 2004 dated 12 th June, 2004]
[Issued by the CBR, Islamabad under the signature of Dr. Fareed Iqbal Qureshi,
Secretary (Sales Tax Budget) addressed to all the Collectors of Sales Tax.]
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ANNEX – A
AUDIT COMPLETION CERTIFICATE
This is to state that the audit of M/s __________________________ (address), bearing
Sales Tax Registration No. __________________, has been carried out by the
undersigned on a test basis for the Period/Year ended ___________.
The audit has been performed on a routine basis as per the provisions of the Sales Tax
Act, 1990 and the schedule issued by the Assistant Collector, Audit Division
___________________________ for the month of ________________.
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SENIOR AUDITOR / AUDITOR