Sales Tax Instructions

Sales Tax Instructions, 2009
Issue-2
FUNCTION OF ADVISORY
COMMITTEE
Issue-3
SALES TAX ON FIXED
CHARGES OF ELECTRICITY
Issue-4
ONE TIME RELAXATION IN
TIME BARRED CASES OF
REFUND ON ELECTRICITY
AND OTHER INPUTS OF
TAXABLE GOODS
indicate the value so fixed.
Such old arrears have to be
recovered expeditiously. The
Collectorate‘s Advisory
Committee should finalize the
matter instead of further lingering
it on in ADR. There does not
appear to be any need for ADR
Committee unless no agreement is
reached with ginners at
Collectorate level.
The views of the Collector of
Sales Tax & Central Excise,
Lahore on this issue may be
obtained.
The request for relaxation in time
bar cases may be considered after
ginners deposit the outstanding
amount of sales tax.
[Issued by the Government of Pakistan, (Revenue Division), Central Board of Revenue,
[Sales Tax Wing], under the signature of Dr. Ashfaq Ahmed Tunio, Secretary (ST-L&P),
addressed to the Collectors, Collectorate of Customs, Sales Tax & Central Excise, Multan. Copy
to the Collectors of Customs, Sales Tax & Central Excise, Multan/ Hyderabad for views/
comments along with copy of Collector‘s Multan dated 5 th April, 2004.]
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C. NO.1(10)STAS/2004 DATED 4 TH MAY, 2004
SUBJECT:- GENERAL GUIDELINES ON SALES TAX AUDIT
I am directed to refer to the subject noted above and to say that while scrutiny of
audit reports received from Sales Tax Collectorates, and suggestions being received from
Sales Tax Collectors, it has been observed that the Auditors as well as their supervisory
officers are facing difficulties in some sales tax audits.
2. Accordingly an effort has been made to prepare a ‗GENERAL
GUIDELINES ON SALES TAX AUDIT‘ covering all general points required to be
covered in an sales tax audit. A copy of the said guidelines is enclosed herewith for
circulation to all concerned under your jurisdiction.
3. It is pertinent to point out here the basic purpose of preparation of these
guidelines is to facilitate the staff engaged on audit, therefore points of general nature are