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Sales Tax Instructions

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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

24 <strong>Sales</strong> tax audit of customs <strong>Sales</strong> <strong>Tax</strong> Ruling<br />

agents.<br />

/Instruction No.<br />

3/2003, dt. 6 th<br />

February, 2003.<br />

25 DTRE audits C.No.2(1)M<br />

(Audit) /02 dated<br />

2 nd May, 2003<br />

26 <strong>Sales</strong> <strong>Tax</strong> Budget<br />

Instruction 2003-2004.<br />

27 Procedure to be followed<br />

by officers in case of<br />

audit of registered<br />

persons. [Rescinded vide<br />

STGO No.3 of 2004 dated<br />

12 th June, 2004]<br />

28 Application of SRO 500<br />

(I)/2003 dated 7 th June,<br />

2003.<br />

29 Job description of Collectors<br />

of <strong>Sales</strong> <strong>Tax</strong>, <strong>Sales</strong><br />

<strong>Tax</strong> House, Karachi.<br />

[Rescinded vide STGO<br />

No.3 of 2004 dt 12th June,<br />

2004]<br />

C. No. 1/5-STB/<br />

2003, dated 7 th<br />

June, 2003.<br />

<strong>Sales</strong> <strong>Tax</strong> General<br />

Order No.2/<br />

2003, dated 7 th<br />

June, 2003.<br />

<strong>Sales</strong> <strong>Tax</strong> Ruling/<br />

Instruction No.<br />

16/ 2003, dated<br />

21 st June, 2003.<br />

<strong>Sales</strong> <strong>Tax</strong> General<br />

Order No.4/<br />

2003, dated 27 th<br />

August, 2003.<br />

30 Desk audit. C.No.1(39)STAS<br />

/2003 dated 11 th<br />

31 Clarification regarding<br />

SRO 500(I)/2003 dated<br />

07.06.2003.<br />

32 General guidelines on<br />

sales tax audit.<br />

33 Selection of sales tax<br />

audits.<br />

34 Request for providing the<br />

names of units working<br />

under Duty And <strong>Tax</strong>es<br />

Remission Rules.(Further<br />

clarified byC.No.4(6) DTRE<br />

/2003 dated 09-10-04)<br />

March, 2004<br />

C. No. 3(10) STP<br />

/2003, dated 15 th<br />

March, 2004<br />

C.No.1(10)STAS<br />

/2004, dated 4 th<br />

May, 2004<br />

C. No.5(154)-Int-<br />

Audit/02, dated<br />

4 th May, 2004<br />

C.No.4 (6) DTRE<br />

/2003 dated 13 th<br />

May, 2004<br />

Minimum bench mark for<br />

audit of customs agents.<br />

To conduct one audit for<br />

various DTRE approvals.<br />

<strong>Instructions</strong><br />

audits.<br />

regarding<br />

Audit procedure for ST<br />

department.<br />

2% ST on turnover declared<br />

with income tax<br />

department. Amnesty from<br />

audit of such cases.<br />

Distribution of work among<br />

Collector of <strong>Sales</strong> <strong>Tax</strong>,<br />

Karachi (Hqrs, Audit &<br />

Enforcement).<br />

Desk audits to be conducted<br />

from 1.4.2004 who have<br />

not been audited or not<br />

audited for last three years.<br />

30.09.2003 is cut-off date<br />

for payment of ST/addi<br />

tional tax. This does not<br />

give exemption from audit.<br />

Audit guidelines regarding<br />

checks on supplies, purch<br />

ases, creditability etc.<br />

Allotment of Audits to be<br />

made after considering the<br />

pendency position.<br />

Only duty suspension audit<br />

office is competent to<br />

undertake/ conduct audit<br />

under DTRE scheme.<br />

882<br />

901<br />

906<br />

911<br />

913<br />

926<br />

997<br />

1007<br />

1033<br />

1045<br />

1051

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