Sales Tax Instructions

Sales Tax Instructions, 2009
which recovery has been involved
outstanding audit observations
made
10 11 12
[Issued by the CBR, under the signature of Mr. Behan Ali Sher, Secretary (PAC-Indirect
Taxes), addressed to the Collectors of Customs, Appraisement/ Preventive/ Export/ Port Qasim,
Karachi, Peshawar/ Rawalpindi/ Lahore/ Sambrial/ Faisalabad, the Collectors of Sales Tax &
Federal Excise, Peshawar/ Rawalpindi/ Gujranwala/ Lahore/ Faisalabad, the Collectors of Sales
Tax & Federal Excise, (Audit/ Enforcement), Karachi, the Collectors of Customs, Sales Tax &
Federal Excise, Hyderabad/ Quetta/ Multan and the Collector (Audit) LTU, Karachi / Lahore.
Copy to the Member (Audit), CBR/Director General, Inspection & Internal Audit (Customs, Sales
Tax & Federal Excise)/Chief (Audit), Indirect Taxes/Directors, Inspection & Internal Audit,
Islamabad, Lahore/ Karachi.]
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C. No. 1(20)STM/2006 DATED 23 RD NOVEMBER, 2006
SUBJECT: AUDIT OF REFUND CLAIMS BY CHARTERED
ACCOUNTANTS UNDER SRO 487(I)/2006
I am directed to refer to the subject cited above and to say that to expedite the
processing of subject refund claims following directives are issued for immediate
compliance:
(i) All individual refund claims ranging between Rs. 500,000/- to Rs. 1
million already assigned to Category-A Chartered Accountant firms shall
be audited by Category-B Chartered Accountant firms, if the already
nominated firms express their inability to conduct the audit. Therefore,
the nominated CA firms may immediately be requested to inform
whether they are willing to conduct the audit of claims ranging between
Rs. 500,000/- to Rs. 1 million;
(ii)
(iii)
All individual refund claims of less than Rs. 500,000/- already assigned
to Category-A Chartered Accountant firms shall be audited by the
concerned Collectorates if the already nominated firms express their
inability to conduct the audit. Therefore, the nominated CA firms may
immediately be requested to inform whether they are willing to conduct
the audit of claims amounting less than Rs. 500,000/-; and
All individual refund claims of more than Rs. 1 million shall be audited
by already allocated Category-A Chartered Accountant firms.
2. The Collectors are requested to contact the C.A firms conducting the
audit of subject refund claims and submit a report to the Board by 30.11.2006 positively.