Sales Tax Instructions

Sales Tax Instructions, 2009
3. The issue has been discussed in a meeting held recently between the
Chairman, CBR and Additional Auditor-General (Audit) and it has been decided that:-
1. External Audit teams will visit sales tax Collectorates, as per schedule
earlier circulated and the Collectors will make available all auditable
record information available with them, including refund filed and
reward cases. DRRA offices will also be provided access to the entire
computerized data of the sales tax registered persons available centrally
with the CBR / Collectorates for desk audit.
2. Departmental audit reports (internal or investigative), along with
supporting files available with Collectorates will also be made available,
as and when requisitioned by the DRRA.
3. The external audit teams will select cases, which in their opinion need
further examination. The list of such cases would be handed over by the
Audit team to the concerned Collector, who will ensure production of
taxpayers‘ auditable records, without requiring audit team to first discuss
result of the desk audit with the collector concerned. The audit will be
conducted within Collectorates premises.
4. The audit objections, once raised, would be discussed by the leader of
the audit teams with the concerned collectors. The collectors would issue
contravention reports only if the audit objections are, in their opinion,
legally tenable.
5. There will be no ―stamping‖ of records of individual registered persons
by the Audit teams. Audit reports issued by audit teams will suffice the
requirement of audit.
6. The field offices will produce the records for audit properly / duly
arranged.
[Issued by the Government of Pakistan, Revenue Division, C. B. R., Islamabad, under the
signature of Mr. Iqbal Muzafar, Chief (PAC/DAC), addressed to all Collectorates of Sales Tax &
Federal Excise. Copy for information to SA to Chairman, CBR, the Additional Auditor-General
(Audit), Islamabad, the Director-general, revenue receipts Audit (North), Lahore, the Director-
General, revenue Receipts Audit 9South), Karachi and the Secretary (PAC-II), CBR.]
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SALES TAX CIRCULAR NO.03/2006
C. NO.1(3)STM/2004 DATED 10 TH APRIL, 2006
SUBJECT:
FIXATION OF ASSESSABLE VALUE OF IMPORTED AND
LOCALLY PRODUCED SUGAR