Sales Tax Instructions

Sales Tax Instructions, 2009
on25.1.2006 at
Islamabad.
9 Sales tax audit of
commercial importers by
the DRRA for the year
2005-2006.
10 Audit of sales tax of
registered persons.
11 Audit of sales tax Regis
tered persons conducted
by DRRA with reference
to Supreme Court judg
ment passed in the case of
Collector of Sales Tax &
Federal Excise Peshawar
vs. M/s Malik Beverages
and Mineral Water (Pvt.)
Ltd.
C. No. 3(12)ST-
L&P/2004 dated
11 th January,
2007
C. No. 1(8)STM/
2006 dated 29 th
July, 2007
C. No. 1(10)S
(STM)/2009
dated 3rd June,
2009
Audit of commercial
importers by the DRRA
DRRA will select cases on
desk audit and field offices
shall provide record. DRRA
will not visit premises or
―stamp‖ records.
The DRRA may perform
audit work but restrict it to
the records, statement,
payments, receipt of
taxpayer(s) available with
the department and need
not stamp the books or
issue certificates.
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1836
DRUGS--see Pharmaceutical
DTRE (Duty & Tax Remmission on Exports) :
1 Sales Tax Budget
Instructions 2001-2002.
2 Entitlement of input tax
adjustment to a domestic
supplier in respect of the
supplies made under
DTRE Rules, 2001.
3 Clarification regarding
Duty and Taxes
Remission for Export
Rules (DTRE), 2001.
4 Export of molasses under
DTRE Rules.
5 Purchase of seasonal
inputs under DTRE rules
C.No.3(9)ST-L &
P/2001, dated
18 th June, 2001.
C. No. 3(18) STP
/99(Pt), dated 31 st
Aug., 2002.
C. No. 4(8) TEPI
/2001, dated 7 th
April, 2003.
C.No. 4(2) DTRE
/2003 dated 6 th
November, 2003
C. No.4(3) DTRE
/ 2003 dated 7 th
November, 2003
Instructions regarding zerorated
goods under DTRE.
Audit of zero-rated supplies
under DTRE Rules.
Clarification of DTRE
Rules, 2001.
DTRE facility allowed for
export of molasses if supply
is against zero-rated invoice
es against bank guarantee
or post dated cheque.
DTRE registered persons to
purchase/import cotton/
hides/skins equal to the
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