Sales Tax Instructions

Sales Tax Instructions, 2009
(h)
(i)
(j)
Human Resource Development.
Co-ordination with CBR and other outside agencies.
Any other function given by CBR for achieving the purposes of Sales
Tax Act, Law and Procedure thereof.
(2) COLLECTOR (AUDIT)
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
Audit of registered persons.
Audit selection and allocation strategy.
Risk based audit through profiling and analysis.
Review of audit reports for quality and integrity.
Recovery of un-disputed liability detected during audit.
Monitoring of audit schedule etc.
Maintenance and analysis of audit records and audit related database.
Matters relating to External Audit (Revenue Receipt Audit) including
Public Accounts Committee.
Any other function given by CBR for achieving the purposes of Sales
Tax Act, Law and Procedure thereof.
(3) COLLECTOR (ENFORCEMENT)
(a)
(b)
(c)
(d)
(e)
(f)
Processing and sanctioning of refund claims filed under section 10 and
66 of the Sales Tax Act.
Post refund Audit.
Co-ordination for submission of contravention reports/ show cause
notices to the proper adjudication forum for adjudication.
Ensuring department‘s representation before the adjudication and
Appellate forums and Courts.
Dealing with non-filers and untraceable units.
Industrial surveys as required under concessionary notifications.