Sales Tax Instructions

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Sales Tax Instructions, 2009
Guidance on costing techniques and analysis of financial
statements;
Calculation of installed capacity and operating capacity of
industrial units;
Comparative 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 of computer records;
Any other assignment given by the CBR or the Collector or the
Additional Collector (Audit) or any reference made or advice
sought by Deputy Collector Assistant Collector (Audit ) for
achieving the purposes of Sales Tax Act, Law and Procedures
thereof.
2. The Cost Accountant 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, Deputy Collector or Assistant Collector.
[Rescinded vide STGO No.3 of 2004 dated 12 th June, 2004]
[Issued by the CBR, Islamabad under the signature of Mr. Lutfullah Virk, Chief (ST-II).]
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SALES TAX GENERAL ORDER NO.7/1999.
C.NO.3 (56) – STP/96 DATED 29 TH JULY, 1999
SUBJECT:-
REPORTS REGARDING NON-ACCEPTANCE OF MONTHLY
RETURNS FILED LATE BY THE DESIGNATED BRANCHES
OF NATIONAL BANK OF PAKISTAN.
It has been reported that some of the designated branches of the National Bank of
Pakistan do not accept the prescribed Return-Cum-Payment Challans from registered
persons if presented at the bank counter after the prescribed due date (generally, the 15 th
day of a month).
2. It is clarified that in case where a registered person submits the
prescribed Return-Cum-Payment Challans after the prescribed due date, the designated
branch of National Bank of Pakistan should still accept the same. The bank‘s acceptance
of such late-tendered Return-Cum-Payment Challans shall invariably be considered
without prejudice to the additional tax and any other action as prescribed under the Sales
Tax Act,1990, for such late- filing or against such late-filers. In other words, while
officers of the Sales Tax Collectorate shall proceed against the late- filers in accordance