Sales Tax Instructions

4. Survey for
Tax
Enforcement
5. Records
under Sales
Tax Laws
6. Survey
Questionnai
res
Sales Tax Instructions, 2009
Survey as source of assessment of the size of national
economy and national wealth.
CBR‘s limitations – past experiences.
Assistance of Pakistan Army.
Determination of business turnover.
Assessment of Tax Liabilities.
Discovery of non-compliance and under-reporting.
Accurate application of tax laws.
Elimination of fraudulent misdeeds and mis-declarations.
Scope, methodology and objectives of the National Survey
Plan.
Basic GST terminology.
Registration applications/registration certificates.
Enrollment applications / enrollment certificates.
Monthly & quarterly returns.
Sales/purchase records.
Inventory records.
Accounts.
Powers of the Sales Tax Officer to call for records.
Maintenance of duplicate records.
Interpretation of the questions included in the questionnaires.
Distribution and collection of questionnaires.
Filling of the questioners.
Enlistment of the information not filled in by a person.
Handling of filled-in questionnaires in the Camp Office.
Computer feeding of data from filled-in questionnaires.
Processing of data collected through survey.
Generation of computer statements and their departmental
use.
7. Determinati
on of
Turnover
Definition of turnover.
Criteria for the determination of turnover.
Interpretation of each criterion.
Dispute resolution.
Agreement or disagreement on turnover determined.