GOVERNMENT OF PAKISTAN
 CENTRAL BOARD OF REVENUE 
***

Islamabad, the 22nd August, 1996

NOTIFICATION
(SALES TAX)

            S.R.O. 697(I)/96.-    In exercise of the powers conferred by sub-section (3) of section 22 of the Sales Tax Act, 1990, the Central Board of Revenue is pleased to approve that a registered person may keep his business records on computer in such form and manner as he may wish to keep provided that he shall--

            (i)    provide free access to the authorised officer of sales tax to the computer for the purpose of

                   examining the records;

            (ii)   generate such statements and make the same available to an authorised officer of sales tax 

                   as may be specified by him;

            (iii)   generate hard copies of the business records for every tax period and produce the same as 

                   and when required by an authorised officer of sales tax; and

            (iv)   keep back up of the records on the electronic media.