Sales Tax Instructions

Sales Tax Instructions, 2009
35 Recovery of audit
detections. [See also 3(11)
ST-L&P/04, dt 5.5.04, &
18.05.04, 3(11) ST-L&P/04,
dt 7.6.04, No.1(18)STP/02
dt 25.5.04, No.3(10)St-L&P
/2003, dt 7.6.04 & 3(11 )St-
L&P/2004, dt 2.6. 2004]
36 Consolidation of sales tax
general orders.
37 Audit guidelines and
models audit reports.
38 Amendment in part V,
chapter (Z) of Sales Tax
General Order 3/2004
dated 12.06.2004.
39 Amendment in part V,
chapter (Z) of Sales Tax
General Order 3/2004
dated 12.06.2004.
40 Post exportation audit
against DTRE approval at
the time of conducting
routine audit.
41 Budgetary measure
(2004-05) raising of
turnover threshold of
manufacturers and
retailers for levy of sales
tax and withdrawal of
turnover tax regime.
42 Suspension of sales tax
audit.
43 Suspension of audit –
preparation of sector
notes/ industry profile.
44 Suspension of sales tax
audit
C. No.1(18) STP
/2002, dated 25 th
May, 2004.
Sales Tax Gen
eral Order No.3
of 2004 dated
12 th June, 2004
C.No.1(10)/STAS
/2004. dated 1 st
July, 2004
STGO No. 4 of
2004 C.No. 1(6)
STP/ 97 dt 4 th
Sept., 2004
C. No. 1/5-STP
/97 dated 4 th
Sept., 2004
C. No. 1(8)STR
/2004 dated 15 th
October, 2004
C. No. 3(11) ST-
L&P/2004 dated
5 th November,
2004
C.No.1(26)STAS
/2004 dated 8 th
November, 2004
C.No.1(26)STAS/
2004 dated 15 th
December, 2004
C.No.1(26)STAS/
2004 dated 27 th
December, 2004
On issuance of SRO
247(I)/2004, Board‘s letter
bearing C. No.
2(1)M(Audit)/02 dated
6.11.2002 withdrawn w.e.f
5.5.2004.
Consolidation of various
General Orders. See Audit
procedure.
Audit Guidelines and
Model Audit Reports for
the staff engaged in audit.
Amendment relating to Post
Refund Audit and
Investigative audit.
Post refund audit and
investigative audits u/s 38
to be carried out by Audit
Collectorate Karachi.
Combined audit for all duti
es/taxes covered under the
DTRE approval/security
instrument.
Immunity from audit to
such registered/enrolled
retailers or manufacturers
who did not file tax return
prior to July, 2004 and are
no longer required to be
registered/enrolled.
Suspension of sales tax
internal audit. Performance
of desk audits.
Cost accounttants, Sr.
auditors/auditors to make
industry notes during
suspension of audit.
Suspension of ST Internal
audit relates to the field
audits, u/s 25 only.
1054
1067
1106
1137
1138
1155
1161
1163
1174
1177