GOVERNMENT OF PAKISTAN

REVENUE DIVISION

CENTRAL BOARD OF REVENUE

(SALES TAX WING)

*****

 

C.No.1/5-STB/2003                                                                                                   Islamabad, the 7thJune, 2003

 

 

SALES TAX GENERAL ORDER NO. 02/2003

 

 

Subject:         PROCEDURE TO BE FOLLOWED BY OFFICERS IN CASE OF AUDIT OF REGISTERED PERSONS.

 

In order to further streamline the procedure regarding audit of registered persons and to facilitate the taxpayers, the following procedure shall be adopted by the audit officers of sales tax:-

 

(i)         All officers dealing with audit matter shall ensure that all correspondence, notices and orders issued by the Collectorate, which are sent to the registered persons or any other person, should bear the seal and signature with telephone/fax numbers and e-mail address of the officer issuing it.

 

(ii)         All senior auditors and auditors shall affix their signatures on records checked during the audits with official seals.

 

(iii)        The concerned Assistant Collector on completion of routine audit of specific period shall forward the audit report to the registered person within four weeks of submission of the report.

 

(iv)        After approval of the audit report, the Senior Auditor/auditor shall issue a signed and sealed certificate of completion of audit to the registered person. The format of the certificate is appended to this order at Annex “A”.

 

2.                     This order will however, not in any way curtail the powers of Collector of Sales Tax or Central Board of Revenue to order for re-audit for the reasons to be recorded or audit by the functionaries of the department of the Auditor General of Pakistan or any other department legally authorized to conduct audit of the records of the registered person.

 

 

(Dr. Fareed Iqbal Qureshi)

Secretary (Sales Tax Budget)


 

ANNEX – A

AUDIT COMPLETION CERTIFICATE

 

This is to state that the audit of M/s __________________________ (address), bearing Sales Tax Registration No. __________________, has been carried out by the undersigned on a test basis for the Period/Year ended ___________.

 

The audit has been performed on a routine basis as per the provisions of the Sales Tax Act, 1990 and the schedule issued by the Assistant Collector, Audit Division ___________________________ for the month of ________________.

 

 

 

SENIOR AUDITOR / AUDITOR