Sales Tax Instructions

Sales Tax Instructions, 2009
regarding airs issued by
the directorate general of
inspection & internal
audit.
DAC/IDT/2006
dated 21st
November, 2006
Reports received from the
DGInspection & Internal
Audit shall be treated at par
with that of DRRA.
DIRECTORATE GENERAL OF TRAINING AND RESEARCH :
1 Training of officers of
customs, sales tax and
central excise groupinstructions
regarding.
C.No.5(10)/2001-
Ace-III, dated
12 th February,
2001
Officers to attend the
training course whenever
they are nominated.
659
DISTRIBUTOR--see Wholesale Dealer/Wholesaler/ Distributor
DRRA : Directorate of Revenue Receipt Audit (see Audit for audit related entries)
1 Audit by DGRAA staff. C. No. 9-S(ST-
Audit)/97, dated
2 nd August, 1997
2 Audit conducted by
officers of Auditor Gener
al of Pakistan at the premi
ses of registered person.
3 Audit conducted by
officers of Auditor
General of Pakistan at the
premises of registered
persons.
4 Sales tax audits by
DRRA.
5 Audit of sales tax by
RRA.
C. No. 9-St.Ext.
Audit/97, dated
5 th September,
2000
C. No. 9-St.Ext.
Audit/97 dated
20th October,
2001
C. No. 1(1)STAS
/2005 dated 1 st
March, 2005
C.No.1(1)ST Ext.
Audit / 2004, dt
21 st July, 2005
6 Sales tax audit by DRRA. C. No. 1(1)STAS
/2005 dated 12 th
7 Audit of sales tax by
RRA.
8 Minutes of conference of
Collectors of Sales Tax
and Federal Excise held
November, 2005
D.No 1(1) M(Au
dit)/02/419 dt 2 nd
Feb, 2006
C.No.3(1)C/ PAC
/06-IDT dated
10 th April, 2006
DGRAA staff be facilitated
in auditing the records of
the taxpayers under SRO
800(I)/87, dated 610.87.
DRRA to conduct audit at
the premises of Collecto
rates instead of at the
premises of Regd., persons.
DRRA should carry out
audit within the premises of
Sales Tax Collectorates on
the basis of record available
in the Collectorate.
Collectorates to follow the
same procedure on DDRA
audit reports as being
followed for ST Auditors.
Complaint of RRA regard
ing non-production and late
production of record.
Procedure to be followed
on DRRA audit reports.
RRA shall carry out the
External Audit for sales tax
at Collectorate‘s offices.
Procedure to conduct sales
tax audit by the DGRRA.
215
601
769
1193
1251
1295
1314
1337