Sales Tax Instructions

Sales Tax Instructions, 2009
Categorization of files
(3) Files shall be categorized into one of the four categories mentioned below:-
(1) Category A – Permanent Records. – This category shall include vital records of
permanent value which are irreplaceable and have to be preserved with the utmost care as
classified under this category : -
Files containing discussions or orders on important matters of policy, legislation, rules
and regulations.
Files containing orders establishing important precedents that are likely to be required
frequently for reference over a long period.
Files relating to individuals whose importance warrants retention of their cases
permanently.
State documents such as treaties and agreements with foreign countries.
Subject to Para 80, permanent files shall be recorded, indexed and printed through the Printing
Corporation of Pakistan Press or otherwise reproduced, and at least three copies thereof including
the original shall be furnished to the National Archives of Pakistan under the Ministry of Culture
and Sports Government of Pakistan. The normal methods of reproduction are:
Printing. – This method should be used if 25 or more copies are likely to be required.
Photostat Copies. – This method should be employed if ten or less number of copies are
required.
Micro-filing. This method of reproduction should be employed for preserving
precious documents requiring special safety measures.
Category B Records to be retained for 10 or more years. – This category shall include all those
files which are not important enough to be preserved permanently but are important enough to be
retained for a period of ten or more years depending upon the extent of their utility. Service
records of the Government servants should classified under this category. These files should be
transferred to the Record Room of the Division after having been kept in the Section concerned for
3 years.
Category C – Records to be retained for 3 to 9 years. – This category shall include files which
have limited utility and which may be required for only a few years. These files will also be
transferred to the Record Room of the Division after having been kept in the Section concerned for
3 years.
Category D – records to be retained for less than 3 years. – This category shall include papers of
routine or ephemeral nature which are not likely to be required beyond a period of three years. The
files/record marked category ―D‖ and ready for destruction will be transferred to the Department
of Archives. These files / records will be reviewed by a committee headed by Director General
Department of archives and one representative, not below the level of Deputy Secretary, each from
Pakistan Public Administration Research Center, Management Services Division and the
concerned Ministry/Division. Those files which have some historical value will be retained and
preserved by the Department of Archives and the concerned Ministries / Division will be apprised
of the particulars of such files. The remaining files will be destroyed by that Department.