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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />
6 The changed role of audit<br />
and inspection and<br />
intelligence & investiga<br />
tion in sales tax matters.<br />
7 <strong>Sales</strong> <strong>Tax</strong> Audit. [Resci<br />
nded vide STGO No.3 of<br />
2004 dated 12 th June, 2004]<br />
8 Policy directives<br />
regarding airs issued by<br />
the directorate general of<br />
inspection & internal<br />
audit.<br />
C. No. 5(70)<br />
STM/99, dated<br />
17th May, 1999<br />
<strong>Sales</strong> <strong>Tax</strong> Gener<br />
al Order No 9/99,<br />
dt 22 nd Sept.1999<br />
C. No. (26)PAC<br />
DAC/IDT/2006<br />
dated 21st<br />
November, 2006<br />
Changed role of audit and<br />
inspection and intelligence<br />
& investigation.<br />
No Audit to be conducted<br />
by Cus. Intelligence and<br />
Audit & Insp.<br />
The Audit & Inspection<br />
Reports received from the<br />
DGInspection & Internal<br />
Audit shall be treated at par<br />
with that of DRRA.<br />
427<br />
471<br />
1441<br />
SECTION-30C: Directorate General of Training and Research<br />
1 Training of officers of<br />
customs, sales tax and<br />
central excise groupinstructions<br />
regarding.<br />
C.No.5(10)/2001-<br />
Ace-III, dated<br />
12 th February,<br />
2001<br />
Officers to attend the<br />
training course whenever<br />
they are nominated.<br />
659<br />
SECTION-32A: Cost Accountant/Chartered Accountant<br />
8 <strong>Sales</strong> <strong>Tax</strong> – Budget Day<br />
<strong>Instructions</strong> for the<br />
budget 1998-99.<br />
9 <strong>Sales</strong> <strong>Tax</strong>: <strong>Instructions</strong><br />
for the Budget 1999-<br />
2000.<br />
10 Job description of Cost<br />
Accountant. [Rescinded<br />
vide STGO No.3 of 2004<br />
dated 12 th June, 2004]<br />
11 Special Audit Reports<br />
under section 32-A of the<br />
<strong>Sales</strong> <strong>Tax</strong> Act, 1990 for<br />
preparation of contravention<br />
reports.<br />
12 Consolidation of sales tax<br />
general orders.<br />
13 <strong>Sales</strong> <strong>Tax</strong> Budget<br />
<strong>Instructions</strong> 2004-2005.<br />
C. No. 1/10-STB/<br />
98, dated 12 th<br />
June, 1998.<br />
C. No. 1/10-STB/<br />
99, dated 1 st July,<br />
1999.<br />
<strong>Sales</strong> <strong>Tax</strong> General<br />
Order No.6/<br />
1999, dated 28 th<br />
July, 1999.<br />
C. No. 3(16) STP<br />
/2000, dated 8 th<br />
October, 2001.<br />
<strong>Sales</strong> <strong>Tax</strong> Gene<br />
ral Order No.3 of<br />
2004 dated 12 th<br />
June, 2004<br />
C. No.1/33-STB<br />
/2004, dated 13 th<br />
June, 2004<br />
<strong>Instructions</strong> regarding<br />
cost/chartered Accountants.<br />
<strong>Instructions</strong> regarding<br />
cost/chartered Accountants.<br />
Function to be performed<br />
by Cost Accountants.<br />
After audit contravention<br />
report to be made by<br />
Executive Collecto rates.<br />
Consolidation of various<br />
General Orders.<br />
<strong>Instructions</strong> regarding<br />
cost/chartered Accountants.<br />
258<br />
434<br />
444<br />
763<br />
1067<br />
1093
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 SECTION-27: see Return SECTION-30: Appointment of officers/Delegation of Powers 2 Order (<strong>Sales</strong> <strong>Tax</strong>). C. No. 3(12) ST- L&P/2009 dated 30 th April, 2009 Appoint the officers of Income <strong>Tax</strong> as officers of <strong>Sales</strong> <strong>Tax</strong> 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 <strong>Sales</strong> <strong>Tax</strong> 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 <strong>Sales</strong> <strong>Tax</strong> 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 <strong>Sales</strong> <strong>Tax</strong> 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
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 6 The changed role of audit and inspection and intelligence & investiga tion in sales tax matters. 7 <strong>Sales</strong> <strong>Tax</strong> Audit. [Resci nded vide STGO No.3 of 2004 dated 12 th June, 2004] 8 Policy directives regarding airs issued by the directorate general of inspection & internal audit. C. No. 5(70) STM/99, dated 17th May, 1999 <strong>Sales</strong> <strong>Tax</strong> Gener al Order No 9/99, dt 22 nd Sept.1999 C. No. (26)PAC DAC/IDT/2006 dated 21st November, 2006 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 DGInspection & Internal Audit shall be treated at par with that of DRRA. 427 471 1441 SECTION-30C: Directorate General of Training and Research 1 Training of officers of customs, sales tax and central excise groupinstructions regarding. C.No.5(10)/2001- Ace-III, dated 12 th February, 2001 Officers to attend the training course whenever they are nominated. 659 SECTION-32A: Cost Accountant/Chartered Accountant 8 <strong>Sales</strong> <strong>Tax</strong> – Budget Day <strong>Instructions</strong> for the budget 1998-99. 9 <strong>Sales</strong> <strong>Tax</strong>: <strong>Instructions</strong> for the Budget 1999- 2000. 10 Job description of Cost Accountant. [Rescinded vide STGO No.3 of 2004 dated 12 th June, 2004] 11 Special Audit Reports under section 32-A of the <strong>Sales</strong> <strong>Tax</strong> Act, 1990 for preparation of contravention reports. 12 Consolidation of sales tax general orders. 13 <strong>Sales</strong> <strong>Tax</strong> Budget <strong>Instructions</strong> 2004-2005. C. No. 1/10-STB/ 98, dated 12 th June, 1998. C. No. 1/10-STB/ 99, dated 1 st July, 1999. <strong>Sales</strong> <strong>Tax</strong> General Order No.6/ 1999, dated 28 th July, 1999. C. No. 3(16) STP /2000, dated 8 th October, 2001. <strong>Sales</strong> <strong>Tax</strong> Gene ral Order No.3 of 2004 dated 12 th June, 2004 C. No.1/33-STB /2004, dated 13 th June, 2004 <strong>Instructions</strong> regarding cost/chartered Accountants. <strong>Instructions</strong> regarding cost/chartered Accountants. Function to be performed by Cost Accountants. After audit contravention report to be made by Executive Collecto rates. Consolidation of various General Orders. <strong>Instructions</strong> regarding cost/chartered Accountants. 258 434 444 763 1067 1093
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108 Clarification of levy of sales
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sales tax on the manufacture and on
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Sales Tax Instructions, 2009 price
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due-date payments‘ of sales tax.
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Sales Tax Instructions, 2009 with t
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Sales Tax Instructions, 2009 dated
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Sales Tax Instructions, 2009 sales
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 (xxix)
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 iii) i
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 review
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 For th
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(c) (d) (e) (f) Sales Tax Instructi
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Sales Tax Instructions, 2009 C.NO.
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 23.07.
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Sales Tax Instructions, 2009 are in
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(xvi) Sales Tax Instructions, 2009
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 budget
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Sales Tax Instructions, 2009 paymen
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 (iv) (
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Sales Tax Instructions, 2009 Any o
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Sales Tax Instructions, 2009 3. Adj
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Sales Tax Instructions, 2009 1. Exa
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Sales Tax Instructions, 2009 b) Amo
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Sales Tax Instructions, 2009 throug
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 For su
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Sales Tax Instructions, 2009 nature
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 AREAS.
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Sales Tax Instructions, 2009 GOVERN
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 (v) In
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Sales Tax Instructions, 2009 addres
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 (vi) (
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Sales Tax Instructions, 2009 (5) Co
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Sales Tax Instructions, 2009 4. Rul
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Sales Tax Instructions, 2009 order
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 input
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 3. DTR
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 Audit)
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 SUBJEC
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COMMITTEE NO. 3 Cases relating to T
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Sales Tax Instructions, 2009 of the
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 3. The
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Sales Tax Instructions, 2009 ―tax
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