Sales Tax Instructions

Sales Tax Instructions, 2009
(vii)
(viii)
It is suggested that a system may be devised to update the list of manufacturer regularly
in the CARE system. This could be done more conveniently if the CRO has an access to
the sales tax database of CARE which the CRO can use to amend / update the lists of
manufacturer available with the former.
Necessary amendments in the Special Procedure Rules, 2005 may be considered in order
to require commercial importers to file Annex-C along with their returns on monthly
basis. This will help the Collectorate to carry out a timely desk audit, monitor the
collection and identify the persons who have evaded the upfront 10% payment,
immediately in the following month.
05. After reviewing the receipts by the CARE system, the data of PRAL, which comprised
1.9 million entries was also collected. Desk audit of PRAL data is underway. The amount to be
identified as recoverable is likely to be very large. We may, however, assure that the exercise has
been taken in the right earnest given the amount of revenue involved and the effort that it might
entail to recover the evaded tax. The Board will be posted with the results of desk audit in due
course.
[Issued by the Government of Pakistan, Collectorate of Sales Tax (Audit), Sales Tax
House, Karachi, under the signature of Mr. Khalid Mahmood, Collector (Audit), addressed to the
Member (Sales Tax), Central Board of Revenue, Islamabad.]
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C. NO. 3(9)STM/2005 DATED 15 TH MARCH, 2006
SUBJECT:
EXPORT CONSIGNMENT – REGISTRATION OF GD IN LIEU
OF MR.
I am directed to refer to the above noted subject and to say that the subject matter
has been examined in the Board. It is clarified that the date on which goods were
presented to ports for examination to determine, if goods were exported or not on
30.09.2005 may be accepted in lieu of MR date.
[Issued by the Government of Pakistan, Revenue Division, C. B. R., Islamabad, (Sales
Tax & Federal Excise Wing), under the signature of Mr.Khalid Mahmood, Second Secretary
(STM), addressed to the Collectors, Large Taxpayers Unit, Karachi/ Lahore, the Collectors,
Audit / Enforcement/ Hqrs., Sales tax House, Karachi, the Collectors, Collectorate of Sales Tax &
Federal Excise, Lahore/ Faisalabad/ Gujranwala/ Rawalpindi/ Peshawar and the Collectors,
Collectorate of Customs, Sales Tax & Federal Excise, Hyderabad/ Quetta/ Multan. Copy to the
Federation of Pakistan, Chamber of Commerce & Industry, Islamabad and the President,
Chamber of Commerce & Industry, Karachi/ Lahore/ Faisalabad.]
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C. NO. (31)/GST/CRO/2006 DATED 16 TH MARCH 2006
SUBJECT:- RELEASE OF SHIPMENT BILL AIR WAY BILL NO. HAWB
930009284293