Sales Tax Instructions

Sales Tax Instructions, 2009
35. Where the case is not established against a suspected person, the
Collector shall issue an order revoking the blacklisting or suspension of
registration/enrolment, endorsing copies to the person concerned, all other Sales Tax
Collectorates, the Sales Tax Wing computer system, and the STARR system for deletion
from their lists. Each Collectorate shall circulate copies of all such orders to their
concerned staff for information.
36. Unless the Collector specifies otherwise, such orders shall have effect
from the date of original blacklisting or suspension of registration/enrolment of the
concerned person, so that invoices issued by him during the intervening period are
acceptable.
37. In case audit of the blacklisted/suspended person was already conducted
before initiating the inquiry under section 21(2) of the Sales Tax Act, 1990, and such
audit report is approved by an officer not below the rank of an Additional Collector, it
may be accepted for the purpose of revoking the blacklisting or suspension / enrolment.
However, if the audit report is not so approved, and upon inquiry, an offence is
established against the blacklisted/suspected person, appropriate action shall also be
taken against the officials who submitted defective audit report.
38. In case of Sales Tax House, Karachi, the order for
blacklisting/suspension shall be issued by the Collector of Sales Tax (Headquarters) on
the advice of Collector of Sales Tax (Enforcement) or (Audit) or on his own information.
The order for revoking any blacklisting / suspension order shall be issued by the
Collector of Sales Tax (Headquarter) immediately on receipt of a clearance report from
the Collector of Sales Tax (Enforcement) or (Audit) after completion of the inquiry under
section 21(2) of the Sales Tax Act, 1990, or audit, as the case may be. Each such order
shall cite the reference number of the relevant letters from Collector (Enforcement) or
(Audit).
PART – IV
AUDIT
(O) SALES TAX AUDIT
39. With a view to streamlining the audit of registered units/persons
including composite units paying excise duty as well as sales tax and to eliminate the
grievances of trade and industry in this regard, the following criteria are laid down for
conduct of audit of registered persons:-
(a)
the routine, schedule audit of any registered person shall be conducted
only once during a financial year. However, in exceptional
circumstances and under the specific instructions in writing by the
Collector concerned, a particular registered person can be re-audited for
that financial year or within that financial year;