Sales Tax Instructions

Sales Tax Instructions, 2009
&Reforms /2006 be dealt in Collectorate of
dt 10 th Jan., 2007 ST&FE, Islamabad.
DIRECTORATE GENERAL OF INTELLIGENCE & INVESTIGATION:
1 Delegation of powers by
the Collectors to the
officers of Directorate
General of Intelligence &
Investigation (Customs
and Excise) vide sales tax
notification SRO
90(I)/92, dated 12 th
February, 1992.
2 The changed role of
Audit & Inspection and
Intelligence & Investig
ation in sales tax matters.
3 The changed role of audit
and inspection and
intelligence & investiga
tion in sales tax matters.
4 Sales Tax Audit. [Resci
nded vide STGO No.3 of
2004 dated 12 th June, 2004]
5 Policy directives
regarding airs issued by
the directorate general of
inspection & internal
audit.
C. No. 5(4)DGCI
/Exc/89/820,
dated 18 th
February, 1992.
C. No. 2-Chief
(STR)/96, dated
7 th May, 1996.
C. No.5(70) STM
/99, dated 17 th
May, 1999
Sales Tax Gener
al Order No 9/99,
dt 22 nd Sept.1999
C. No. (26) PAC
DAC/IDT/2006
dated 21 st
November, 2006
Appointment of officers of
D.G. Customs Intelligence
to be the officers of Sales
Tax under SRO 90(I)/92 to
exercise powers under
section 25, 37, 38, 39. The
Collector can further
authorize in respect of
section 38, 39 of the Act.
Powers of D. G. (Int. &
Inv.) and D.G (Audit &
Insp.) in ST matters.
Changed role of audit and
inspection and intelligence
& investigation.
No Audit to be conducted
by Cus. Intelligence and
Audit & Insp.
The Audit & Inspection
reports received from the
Directorate General of
Inspection & Internal Audit
shall be treated at par with
that of DRRA.
20
130
427
471
1441
DIRECTORATE GENERAL OF INTERNAL AUDIT :
1 The changed role of
Audit & Inspection and
Intelligence & Investig
ation in sales tax matters.
2 The changed role of audit
and inspection and
intelligence & investiga
tion in sales tax matters.
3 Sales Tax Audit. [Resci
nded vide STGO No.3 of
2004 dated 12 th June, 2004]
C. No. 2-Chief
(STR)/96, dated
7 th May, 1996.
C. No. 5(70)
STM/99, dated
17th May, 1999
Sales Tax Gener
al Order No 9/99,
dt 22 nd Sept.1999
Powers of D. G. (Int. &
Inv.) and D.G (Audit &
Insp.) in ST matters.
Changed role of audit and
inspection and intelligence
& investigation.
No Audit to be conducted
by Cus. Intelligence and
Audit & Insp.
4 Policy directives C. No. (26)PAC The Audit & Inspection 1441
130
427
471