Government of Pakistan
Central Board of Revenue
Revenue Division
*****
C.No.1(6)STP/97                                                                                              Islamabad the 27th August, 2003
 
SALES TAX GENERAL ORDER NO. 04 OF 2003
 
Subject:   JOB DESCRIPTION OF COLLECTORS OF SALES TAX, SALES TAX HOUSE KARACHI
 
                The following functions shall be supervised by the Collectors of Sales Tax, Sales Tax House, Karachi.
 
                1.            COLLECTOR (HEADQUARTERS) 
 
·         Registration and De-Registration.
·         Assessment, processing and analysis of sales tax returns.
·         Information Processing and Management Information System.
·         General Administration of Sales Tax House, Karachi.
·         Taxpayers Facilitation and Education.
·         Matters relating to Federal Tax Ombudsman.
·         Matters relating to Establishment.
·         Human Resource Development.
·         Co-ordination with CBR and other outside agencies.
·         Any other function given by CBR for achieving the purposes of Sales Tax Act, Law and procedures thereof.
 
                2.           COLLECTOR (AUDIT)
 
·         Audit of registered persons.
·         Audit selection and allocation strategy.
·         Risk based audit through profiling and analysis.
·         Review of audit reports for quality and integrity.
·         Recovery of un-disputed liability detected during audit.
·         Monitoring of audit schedule etc.
·         Maintenance and analysis of audit records and audit related database.
·         Matters relating to External Audit (Revenue Receipt Audit) including Public Accounts Committee.
·         Any other function given by CBR for achieving the purposes of Sales Tax Act, Law and procedures thereof.
 
 
                3.           COLLECTOR (ENFORCEMENT)
 
·         Processing and sanctioning of refund claims filed under Sections 10 and 66 of the Sales Tax Act.
·         Post Refund Audit.
·         Co-ordination for submission of contravention reports/show cause notices to the proper Adjudication forum for adjudication.
·         Ensuring department's representation before the adjudication and appellate forums and courts.
·         Dealing with non-filers and untraceable units.
·         Industrial surveys as required under concessionary notifications.
·         Recovery of all government dues recoverable under the Sales Tax Act and Central Excises Act.
·         Investigation and Prosecution.
·         Investigative audits after action under Section 38 of the Sales Tax Act.
·         All matters relating to Central Excise.
·         Enforcement issues related to Services Sector.
·         Any other function given by CBR for achieving the purposes of Sales Tax Act, Law and procedures thereof.

 

                                                                                                                            ( Dr. Kamal Azhar Minhas )
                                                                                                                                Secretary (Sales Tax)