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Sales Tax Instructions

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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

I am directed to refer to the above cited subject and to say that RRA has<br />

complained that during the visit of Audit Teams the authorities of different Collectorate<br />

compel them to do the verification of compliance pertaining to different Audit<br />

Reports/Actionable Points. According to the Audit, the Collectorates are required to<br />

adopt proper procedure in this regard. According to which as soon as the Collectorate<br />

receives ―Audit Schedule‖ for the visiting Audit Teams, a list of paras requiring<br />

verification be immediately provided to the DGRRA with the request to direct the Audit<br />

Teams to bring relevant records pertaining to these paras before coming to the<br />

Collectorates<br />

By this way not only verification work will become very easy for the Audit<br />

Teams but it will also helpful in reducing the number of pending paras.<br />

[Issued by the Government of Pakistan, Revenue Division, CBR.., Islamabad, under the<br />

signature of Mr. Pervaiz Sultan Rana, Secretary (PAC/DAC), addressed to all Collector of <strong>Sales</strong><br />

<strong>Tax</strong> & Central Excise, and copy to the Member (Audit), Central Board of Revenue, Islamabad.]<br />

********<br />

C.NO. 1(1) STAS/2005 DATED 12 TH NOVEMBER, 2005<br />

SUBJECT:<br />

SALES TAX AUDIT BY DRRA<br />

I am directed to refer to the Board‘s letter of even number dated 01-03-2005<br />

on the subject noted above and to say that consequent upon correspondence with the<br />

Director General, Revenue Receipt Audit, Lahore and Karachi, following amendment/<br />

revised procedure is agreed and the concerned <strong>Sales</strong> <strong>Tax</strong> Collectorates should follow this<br />

procedure on DRRA audit reports:-<br />

(i)<br />

(ii)<br />

(iii)<br />

Soon after receipt of the audit observations, it would be discussed with the<br />

Audit Officer concerned for accepting it or contesting it on plausible grounds<br />

supported by Rules & Regulations and documents.<br />

Audit observations (if any) may be issued to the registered person as per<br />

section 25(3) of the <strong>Sales</strong> <strong>Tax</strong> Act, 1990 and further action be taken as per<br />

section 25(4) and other relevant sections of the <strong>Sales</strong> <strong>Tax</strong> Act, 1990.<br />

After going through the above procedures the concerned Collectorate if in<br />

agreement with the audit detections made by DRRA Auditors, should prepare<br />

and send contravention report (if any) to the concerned adjudication authorities.<br />

2. Member (Audit) has desired that the above mentioned procedure may invariably<br />

be followed by all the <strong>Sales</strong> <strong>Tax</strong> Collectorates.<br />

[Issued by the Government of Pakistan, Revenue Division, Central Board of Revenue<br />

(Audit Wing), under the signature of Mr. Aftab Ahmad Razazqi, Secretary (ST-AS), addressed to

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