Sales Tax Instructions

Sales Tax Instructions, 2009
(e)
(f)
(g)
To ensure that the Sector Notes and Industry Notes are updated
and are relevant at all times through liaison with CBR, and to
make proposals, through the Collector, for updating
modifications and amendments therein for CBR‘s approval;
To ensure that the Audit Manual is updated and is relevant at all
times through liaison with CBR, and to make proposals, through
the Collector, for updating, modifications and amendments
therein for CBR‘s approval;
To be responsible for the training of all audit officers, staff and
audit managers within the Collectorate. Such training will
include:-
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
Guidance on costing techniques and analysis of financial
statements;
Calculation of installed capacity and operating capacity
of industrial units;
comprehensive sectoral studies with reference to input
tax and output tax ratios;
Calculation of input output coefficients and percentages
of wastage;
Critical examination of the declared value of supply with
reference to input cost inventory and value addition at
various stages of activity;
Critical examination of the declared turnover as filed
under the Sales Tax Act, 1990 and / or the Companies
Ordinance; and
Computerized auditing and audit for computer records;
(h)
Any other assignment given by the CBR, the Collector or the
Additional Collector (Audit), or any reference made or advice
sought by Deputy / Assistant Collector (Audit) for achieving the
purposes of the Sales Tax Act, law and procedures thereof.
49. The Cost Accountants will be a resource person for the Collector in
respect of tendering professional advice in the matters relating to audit, training of senior
auditors, auditors and other officials of Collectorate. He will be required to tender prompt
and comprehensive advice whenever requested for the same by the Collector, Additional
Collector and Deputy / Assistant Collector.