Sales Tax Instructions

Sales Tax Instructions, 2009
SECTION-27: see Return
SECTION-30: Appointment of officers/Delegation of Powers
2 Order (Sales Tax). C. No. 3(12) ST-
L&P/2009 dated
30 th April, 2009
Appoint the officers of
Income Tax as officers of
Sales Tax in LTU Lahore.
1832
SECTION-30A : Directorate General of Intelligence & Investigation
6 Delegation of powers by
the Collectors to the
officers of Directorate
General of Intelligence &
Investigation (Customs
and Excise) vide sales tax
notification SRO
90(I)/92, dated 12 th
February, 1992.
7 The changed role of
Audit & Inspection and
Intelligence & Investig
ation in sales tax matters.
8 The changed role of audit
and inspection and
intelligence & investiga
tion in sales tax matters.
9 Sales Tax Audit. [Resci
nded vide STGO No.3 of
2004 dated 12 th June, 2004]
10 Policy directives
regarding airs issued by
the directorate general of
inspection & internal
audit.
C. No. 5(4)DGCI
/Exc/89/820,
dated 18 th
February, 1992.
C. No. 2-Chief
(STR)/96, dated
7 th May, 1996.
C. No.5(70) STM
/99, dated 17 th
May, 1999
Sales Tax Gener
al Order No 9/99,
dt 22 nd Sept.1999
C. No. (26) PAC
DAC/IDT/2006
dated 21 st
November, 2006
Appointment of officers of
D.G. Customs Intelligence
to be the officers of Sales
Tax under SRO 90(I)/92 to
exercise powers under
section 25, 37, 38, 39. The
Collector can further
authorize in respect of
section 38, 39 of the Act.
Powers of D. G. (Int. &
Inv.) and D.G (Audit &
Insp.) in ST matters.
Changed role of audit and
inspection and intelligence
& investigation.
No Audit to be conducted
by Cus. Intelligence and
Audit & Insp.
The Audit & Inspection
reports received from the
Directorate General of
Inspection & Internal Audit
shall be treated at par with
that of DRRA.
20
130
427
471
1441
SECTION-30B: Directorate General of Internal Audit
5 The changed role of
Audit & Inspection and
Intelligence & Investig
ation in sales tax matters.
C. No. 2-Chief
(STR)/96, dated
7 th May, 1996.
Powers of D. G. (Int. &
Inv.) and D.G (Audit &
Insp.) in ST matters.
130