Sales Tax Instructions

Sales Tax Instructions, 2009
commercial importers by
the DRRA for the year
2005-2006.
57 Desk audit of cement ma
nufacturers and observati
on about inadmissibility
of input tax adjustment.
58 Request to restore audit
exemption, amend Annex
-A, delete Annex-B &
restore previous
Annexure-C.
59 Constitution of special
audit teams
60 Audit of sales tax of
registered persons.
L&P/2004 dated
11 th January,
2007
C. No. 3(4) ST-
L&P/2005 dated
16 th January,
2007
C. No. 3(12) ST-
L&P/2004 dated
10 th February,
2007
C. No. 4(4) STM
/2005-Pt dated
23 th February,
2007
C. No.1(8) STM/
2006 dated 29 th
July, 2007
61 Sales tax audit. C. No. (9) STM/
2009 dated 27 th
April, 2009
62 Sales tax audit. C. No. 1(9) STM/
2009
dated 23 rd May,
2009
63 Audit of sales tax Regis
tered persons conducted
by DRRA with reference
to Supreme Court judg
ment passed in the case of
Collector of Sales Tax &
Federal Excise Peshawar
vs. M/s Malik Beverages
and Mineral Water (Pvt.)
Ltd.
C. No. 1(10) S
(STM) /2009
dated 3rd June,
2009
importers by the DRRA
Exemption available is not
applicable to the cement
used in-house for
construction activity.
No exemption from audit.
Minimum value addition is
mandatory for all
commercial importers.
Audit teams of competent/
upright staff shall be
constituted to conduct audit
of high risk taxpayers.
DRRA will select cases on
desk audit and field offices
shall provide record. DRRA
will not visit premises or
―stamp‖ records.
The Board had decided to
reactivate audit of the
registered persons
Notices issued by
RTO/LTU for audit of the
registered persons for more
than one year will remain
suspended with immediate
effect till further order.
The DRRA may perform
audit work but restrict it to
the records, statement,
payments, receipt of
taxpayer(s) available with
the department and need
not stamp the books or
issue certificates.
64 Model Audit Report. Sample of Audit Report for
the guidance of Sales Tax
Collectorates.
1465
1476
1483
1522
1831
1832
1836
1842