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Sales Tax Instructions

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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

2. Following Collectorate-wise minimum number of desk audits are<br />

required to be conducted during the period of 1 st April 2004 to 30 th June, 2004.<br />

SL/NO. NAME OF COLLECTORATE MINIMUM NO. OF<br />

DESK AUDITS<br />

REQUIRED TO BE<br />

CONDUCTED<br />

1. Collectorate of <strong>Sales</strong> <strong>Tax</strong> Faisalabad. 300<br />

2. Collectorate of <strong>Sales</strong> <strong>Tax</strong> & Central 400<br />

Excise, Gujranwala<br />

3. Collectorate of <strong>Sales</strong> <strong>Tax</strong> & Central 500<br />

Excise, Lahore<br />

4. Collectorate of <strong>Sales</strong> <strong>Tax</strong> & Central 300<br />

Excise, Peshawar<br />

5. Collectorate of <strong>Sales</strong> <strong>Tax</strong> & Central 400<br />

Excise, Rawalpindi<br />

6. Collectorate of <strong>Sales</strong> <strong>Tax</strong> & Central 800<br />

Excise, (Audit), Karachi<br />

7. Collectorate of <strong>Sales</strong> <strong>Tax</strong> & Central 200<br />

Excise, Quetta<br />

8. Collectorate of <strong>Sales</strong> <strong>Tax</strong> & Central 400<br />

Excise, Multan<br />

9. Collectorate of <strong>Sales</strong> <strong>Tax</strong> & Central<br />

Excise, Hyderabad<br />

400<br />

(Enclosure: As above)<br />

[Issued by the Government of Pakistan, Revenue Division, C. B. R., (<strong>Sales</strong> <strong>Tax</strong> Audit<br />

Wing), Islamabad, under the signature of Mr. Aftab Ahmad Razzaqi, Secretary (STAS), addressed<br />

to the Collector of <strong>Sales</strong> <strong>Tax</strong> & Central Excise, Gujranwala/ Faisalabad/ Lahore/ Rawalpindi/<br />

Peshawar, the Collector of Customs, <strong>Sales</strong> <strong>Tax</strong> & Central Excise, Hyderabad/ Quetta/ Multan and<br />

the Collector (Audit), <strong>Sales</strong> <strong>Tax</strong> & Central Excise (<strong>Sales</strong> <strong>Tax</strong> House), Old Subzimandi, Karachi.<br />

Copy for information to the Director (DSAO), 9 th Floor, Custom House, Karachi.]<br />

i. ……. Will evenly distribute the Desk Audits to the Senior Auditors / Auditors of<br />

the Audit Section of the Collectorate.<br />

ii.<br />

iii.<br />

iv.<br />

Desk audit will be conducted of the units whose financial year ended on 30 th of<br />

June, 2003.<br />

Desk audit of retailers, wholesalers, and distributors be conducted / undertaken.<br />

Units for desk audit should be selected by the following method:-<br />

(a) 50% of desk audits should be selected from the retailers, wholesalers<br />

and distributors who have never been audited after the registration.

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