Sales Tax Instructions

Sales Tax Instructions, 2009
provided it is established that the
telephone bill has been issued by the
service provider directly in the name
of sales tax registered person. The
telephone bill shall also bear the
registration number and business
address of the registered person.
While claiming input tax adjustment
the provisions of Apportionment
Rules issued vide notification No.
SRO 698(I)/96 dated 22.08.1996
may also be kept in view and no
input tax adjustment shall be
admissible for items mentioned in
SRO 578(I)/98 dated 12.06.1998.
[Issued by CBR, under the signature of Dr. Kamal Azhar Minhas, Secretary (ST-L&P),
addressed to Mr. Anjum M. Saleem, Chairman, APTMA, APTMA House, 440A, Lalazar, Moulvi
Tamizuddin Khan Road, Karachi, with reference to APTMA‘s letter No. PO/L&T/GST/03-204
dated 27.06.2003.]
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C. NO.1(12)STAO/2002 DATED 8 TH SEPTEMBER, 2003
SUBJECT:-
CHECKLIST FOR AUDIT OF DTRE APPROVED EXPORTERS
I am directed to enclose herewith a checklist for audit of DTRE approved
exporters prepared by the Board in consultation with Director (DSAO), Karachi.
2. In future all DTRE audit reports should include this checklist.
3. Please acknowledge receipt of this letter at the earliest.
[Issued by the Government of Pakistan, Revenue Division, C. B. R., (Sales Tax Audit
Wing), Islamabad, under the signature of Mr. Aftab Ahmad Razzaqi, Secretary (STAS), being
addressed to the Collector of Sales Tax & Central Excise (LTU) Karachi/ Gujranwala/ Lahore/
Rawalpindi/ Peshawar, the Collector of Sales Tax, Faisalabad, the Collector of Customs, Sales
Tax & Central Excise, Hyderabad/ Hub/ Multan and the Collector (Audit), Sales Tax & Central
Excise (Sales Tax House), Old Subzimandi, Karachi. Copy for information to the Director
(DSAO), 9 th Floor, Custom House, Karachi.]
CHECKLIST FOR DTRE APPROVALS
AUDIT BY SALES TAX WING
(I)
INFORMATION TO BE SENT BY D.S.A.O. OFFICE TO SALES TAX
COLLECTOARET AT THE TIME OF AUDIT