Sales Tax Instructions

45 Situation paper on paper
& paper board industry.
46 Exemption from audit to
retailers (Jewelers) who
deposited sales tax under
SRO 246(I)/2004 dated
05.05.2004.
47 Sales tax audits by
DRRA.
48 Audit of sales tax by
RRA.
49 Verification of
compliance.
Sales Tax Instructions, 2009
C.No.CA–II/RPB
A/ST&CE/ 2004/
536 dt 4 th Jan, 05
C. No. 3(13)STP
dated 16 th
February, 2005
C.No.1(1)STAS/
2005 dated 1 st
March, 2005
C.No.1(1)ST Ext.
Audit / 2004, dt
21 st July, 2005
C. No. 6(1)PAC/
AC/IDT/2005
dated 25 th
October, 2005
50 Sales tax audit by DRRA. C. No. 1(1)STAS
/2005 dated 12 th
51 Audit of sales tax by
RRA.
52 Clarification of deduction
of sales tax on agency
commission per
document.
53 Minutes of conference of
Collectors of Sales Tax
and Federal Excise held
on25.1.2006 at
Islamabad.
54 Policy directives
regarding airs issued by
the Directorate General of
Inspection & Internal
Audit.
November, 2005
D.No 1(1)M(Au
dit)/02/419 dt 2 nd
Feb, 2006
C. No. 4(80) STB
/98 dated 7 th
March 2006
C.No.3(1)C/ PAC
/06-IDT dated
10 th April, 2006
C. No. (26)PAC
DAC/IDT/2006
dated 21 st
November, 2006
55 Audit of taxpayers. C. No. 1(6) STP
/97 dated 27 th
Situation paper on paper &
paper board industry.
Exemption from audit for
jewelers did not apply to D
RRA. Liability determined
by DRRA above deposited
amount in accordance with
SRO cannot be recovered.
Collectorates to follow the
same procedure on DDRA
audit reports as being
followed for ST Auditors.
Complaint of RRA regard
ing non-production and late
production of record.
RRA has complained that
during their visit Collect
orate compel them to do the
verification of compliance.
Procedure to be followed
on DRRA audit reports.
RRA shall carry out the
External Audit for sales tax
at Collectorate‘s offices.
Customs house agents who
deposit sales tax less than
the benchmark so specified,
will be audited once a year.
Procedure to conduct sales
tax audit by the DGRRA.
The Audit & Inspection
Reports received from the
Directorate General of
Inspection & Internal Audit
shall be treated at par with
that of DRRA.
Preparations for meaningful
audit of the taxpayers likely
to start in February, 2007.
1178
1188
1193
1251
1294
1295
1314
1318
1337
1441
1454
December, 2006
56 Sales tax audit of C. No. 3(12) ST- Audit of commercial 1462