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Sales Tax Instructions

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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

may be discussed by Director or Deputy Director with the concerned Collector for<br />

deciding the line of action.<br />

7. So far as the Inspection & Audit is concerned, the Board would expect<br />

them to ―audit‖ the efficacy of the systems and procedures of sales tax department: the<br />

quality and output of the various functionaries of the sales tax department: and, scrutinize<br />

the quality of output of auditors. For this purpose, if warranted, the Inspection & Audit<br />

staff shall be provided access to registered persons under the written authority of the sales<br />

tax Collectorate. In this way, the real objective of ―internal audit‖ would be achieved.<br />

The D.G. I&A may propose a detailed plan for carrying out this objective. His meeting<br />

with Chairman CBR on 22 nd June, 1996 refers.<br />

8. Necessary changes in notifications/rules are being made by the CBR. If<br />

there is any inadvertent over sight in doing so, the spirit of these instructions shall<br />

prevail.<br />

9. This issues with the approval of the Chairman CBR.<br />

[Issued by the CBR, Islamabad under the signature of Mr. Maqsood Ahmed, Chief<br />

(ST/Admn) addressed to Director General (Inspection & Audit) Karachi and Director General<br />

(Intelligence & Investigation) Islamabad. Copy endorsed to all the Collectors/Deputy Collector of<br />

<strong>Sales</strong> <strong>Tax</strong>, all the Collectors of Customs & Central Excise/Directors for compliance and<br />

Members/Chiefs CBR for information.]<br />

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C. NO. 2(87)-STP/95 DATED 19 TH MAY, 1996<br />

SUBJECT:- PRINTING OF RETAIL PRICES ON FOAM AND FOAM<br />

PRODUCTS.<br />

With reference to this office letter of even number dated 2 nd April, 1996, the<br />

attention of the CBR has been drawn to the meaning and implications of the last sentence<br />

of the said letter, reproduced below:-<br />

―However, tax liability shall be calculated on the basis of retail price as declared<br />

by the manufacturer‖.<br />

2. It is clarified that the Board‘s said letter of 2.4.1996 was meant to convey<br />

the decision that the printing of retail price on foam and foam products may not be<br />

insisted upon. It was not meant to bind Collectors to accept the retail price as declared by<br />

manufacturers, which, in accordance with the rules and regulations, can be challenged or<br />

enhanced on merit. This clarification should be brought to the notice of all concerned.<br />

[Issued by the C.B.R., Islamabad, under the signature of Mrs. Akhtar Ali, Secretary(STB),<br />

addressed to the Collectors of <strong>Sales</strong> <strong>Tax</strong>, (East/ Wets), Karachi; the Collector of <strong>Sales</strong> <strong>Tax</strong>,<br />

Customs House, Lahore; the Deputy Collector of <strong>Sales</strong> <strong>Tax</strong>, Rawalpindi/ Peshawar/ Hyderabad/<br />

Faisalabad/ Multan/ Gujranwala/ Quetta].<br />

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