Sales Tax Instructions

Tax
Mobile
ation
Sales Tax Instructions, 2009
In a meeting chaired by the Chief Executive of Pakistan on 8 th April, 2000, Central Board
of Revenue‘s proposal for a survey of residential, commercial and industrial areas throughout the
country was approved. The objectives of the survey are detection of non-reporting or underreporting
of sales, income, and assets by those liable to pay income tax, wealth tax, GST and
central excise duty as per the existing rules.
2. In the first phase, the survey would commence from 24 th April, 2000, in the 13 largest
cities e.g. Karachi, Lahore, Faisalabad, Rawalpindi, Multan, Hyderabad, Gujranwala, Peshawar,
Quetta, Islamabad, Sargodha, Sialkot and Sukkar. The Commissioners of Income Tax and
Collectors of Sales Tax in these cities have detailed plans regarding various areas to be surveyed
simultaneously by a number of teams in each city.
3. While the survey teams would comprise tax officials of CBR and would have the support
of Armed Forces personnel, the success of the survey would also depend on the ready availability
of other information pertaining to the rates under survey. The records relating to ownership of
properties/houses, utility bills, etc. will be required on the spot.
4. Appropriate instructions may, therefore, please be issued to the Metropolitan/Municipal
Corporations / Committees, Development Authorities, Cantonment Boards, Defence Housing
Authorities, Cooperative Housing Societies. Excise & Taxation Departments, WAPDA, Sui Gas
Companies, PTCL, Social Security Departments, Labour Welfare Departments, Employees Old
Age Benefits Departments, Police authorities, SHOs of the concerned Police Stations, and any
others to:-
(iv)
(v)
(vi)
depute their nominees to liaise with Income Tax / Sales Tax departments in their
respective areas;
ensure availability of their officials at sites of survey with relevant information
relating to the locality under surve;y and
assist in the survey work to the possible extent.
6. It s requested that strict compliance of these instructions may be got ensured.
TRAINING MODULE FOR SURVEY TEAMS
ANNEX-II
D
A
Y
9.00 AM TO
11.00 AM
11.00 AM TO 1.00 PM 1.00 PM
TO 2.00
PM
2.00 PM TO
4.00 PM
4.00 PM TO
6.00 PM
1 st
day
2 nd
day
Taxation System
of Pakistan
Team Building &
Team Manage
ment & Teams
Leadership
Documentation of
National Economy
Communication Skills,
Motivation & Time
Management
Break for
Prayer /
Launch
Break for
Prayer /
Launch
Crisis
situation
management
Surveys for
Tax
Enforcement
Survey
Techniques