Sales Tax Instructions

Sales Tax Instructions, 2009
2 Audit by DGRAA staff. C. No. 9-S(ST-
Audit)/97, dated
2 nd August, 1997
3 Sales Tax – Budget Day
Instructions for the
budget 1998-99.
4 Post Audit sales tax
refund 1996-97 checking
of exports.
5 Procedure for monitoring
of audit reports prepared
by Auditors/Senior Audit
ors/Special Auditors. [Res
cinded vide STGO No.3 of
2004 dated 12.6.2004]
6 Sales Tax: Instructions
for the Budget 1999-
2000.
7 Sales Tax Audit. [Resci
nded vide STGO No.3 of
2004 dated 12 th June, 2004]
8 Audit conducted by
officers of Auditor Gener
al of Pakistan at the premi
ses of registered person.
9 3 day visit by CBR
officers to all sales tax
Collectorates from
1.2.2001—reorientation
of audit work.
10 Minutes of Collectors
meeting held on
11.02.2001 at CBR.
11 Credible information
regarding evasion of sales
tax.
12 Special Audit Reports
under section 32-A of the
Sales Tax Act, 1990 for
preparation of contravention
reports.
C. No. 1/10-STB/
98, dated 12 th
June, 1998.
C. No. 3(1) STP /
98, dated 16 th
July, 1998.
Sales Tax Gene
ral Order No.1/
1999, dated 7 th
January, 1999
C.No.1/10-STB/
99, dated 1 st July
1999.
Sales Tax Gener
al Order No 9/99,
dt 22 nd Sept.1999
C. No. 9-St.Ext.
Audit/97, dated
5 th September,
2000
C. No. 6(31) St-
Int. Audit/2001,
dated 31 st
January, 2001
C. No. 3/72-STB
/2000, dated 8 th
March, 2001
C. No. 1/1-STL
&P/2001, dated
28.05.2001.
C. No. 3(16)STP/
2000, dated 8 th
January, 2001.
DGRAA staff be facilitated
in auditing the records of
the taxpayers under SRO
800(I)/87, dated 610.87.
cost/chartered Accountants,
section 7, 10 , 21, 26, 26A,
32A, 60, 72.
No bar on audit after the
refund is sanctioned.
Procedure to monitor
audits.
Instructions
audits.
regarding
215
258
276
368
434
No Audit to be conducted 471
by Cus. Intelligence and
Audit & Insp.
DRRA to conduct audit at 601
the premises of Collecto
rates instead of at the
premises of Regd., persons.
Guidelines for auditors. 653
Sales Tax Audit, targets
and strategy.
Criteria to conduct audit for
claiming input tax
adjustment on electricity.
After audit contravention
report to be made by
Executive Collecto- rates.
672
701
763