Sales Tax Instructions

Sales Tax Instructions, 2009
(ii)
2004, if they had filed their returns as provided under the
relevant provisions of the Act and rules made thereunder; and
in case, a registered/enrolled retailer or manufacturer did not file
tax return for any tax period prior to July, 2004, there shall be no
audit prior to de-registration, provided such retailer or
manufacturer files tax return for the tax period(s) by 15 th August,
2004.
3. Collectorates shall report progress on weekly basis.
[Issued by the CBR., Islamabad, under the signature of Mr. Aamer Amin Bhatti,
Secretary (ST-L&P), addressed to the Collector, Collectorate of Customs, Sales Tax & Central
Excise, Quetta/ Hyderabad/ Multan, the Collector, Collectorate of Sales Tax & Central Excise,
Peshawar/Rawalpindi/Lahore/Multan/Gujranwala, the Collector, Collectorate of Sales Tax,
Faisalabad, the Collector, Sales Tax House, (Enforcement/ Headquarter/Audit), Karachi & the
Collector, Large Taxpayers Unit, Karachi.]
********
C. NO. 3(11) ST-l&P/2004 DATED 30 TH JUNE, 2004
SUBJECT:- TURNOVER TAX
Kindly refer to your fax message dated 28.06.2004 on the subject cited above.
The enrolled manufacturers and retailers whose turnover during the last twelve months
has remained below Rs.5.0 million are no longer required to be registered. They stand deregistered
with effect from 1 st July, 2004. In good grace, the requirement of audit for deregistration,
has been waived for those who had been filing their returns, while the non
filers can file their final return as a discharge of their past liabilities and enjoy immunity
from audit for de-registration.
[Issued by the C.B.R., Islamabad, under the signature of Mr. Aamer Amin Bhatti,
Secretary (ST L&P), addressed to Dr. Khalid Amin, Secretary Central, the Federation of
Pakistan, Chamber of Commerce & Industry, Federation House, Main Clifton, P. O. Box 13875,
Karachi-75600]
********
C. NO. 1(10)/STAS/2004. DATED 1 ST JULY, 2004
SUBJECT:- AUDIT GUIDELINES AND MODELS AUDIT REPORTS.
The Audit Wing of the Central Board of Revenue from time to time circulated
the Audit Guidelines and Model Audit Reports on (i) Manufacturer cum Exporter, (ii)
Importer and (iii) Wholesalers on the request and suggestion of Auditors and the Sales
Tax Collectors.