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030206
GOVERNMENT OF PAKISTAN
CENTRAL BOARD OF REVENUE
REVENUE DIVISION
SALES TAX INSTRUCTIONS/RULING NO.03/2003
(SALES TAX WING)
C. No. 1(16)STR/2000-Pt.
Islamabad the 6th February, 2003.
To:
The Collector of Sales Tax & Central Excise,
(East/West/LTU), Karachi/Lahore/Rawalpindi//Gujranwala.
The Collector of Customs Sales Tax & Central Excise,
Hyderabad/Quetta/Peshawar/Multan,
The Collector of Sales Tax,
Faisalabad
SUBJECT:
SALES TAX AUDIT OF CUSTOMS AGENTS.
I am directed to refer to the subject cited above and to say that STGO No 06 of 2002 dated 26-12-2002 was issued by the Board to ensure compliance of payment of sales tax by the Customs Agents. A question has arisen regarding prescribing of minimum benchmark level per document filed and the corresponding audit criteria to be adopted. The matter has been examined in the Board. The Central Board of Revenue is pleased to prescribe the following minimum benchmark level per document filed and the corresponding audit criteria:-
MINIMUM BENCHMARK LEVEL PER DOCUMENT FILED.
S. No. Document Minimum Value Amount of
Of Services. Tax
1. Bill of Entry filed 1500/- Rs. 225/-
2. Ex-Bond Bs/E filed 500/- Rs. 75/-
3. Shipping Bill 800/- Rs. 120/-
4. Rebate Claims 1000/- Rs. 150/-
5. Bills of Entry filed at Airport 500/- Rs. 75/-
(AFU) including Baggage Declaration.
6. Transit Permit per declaration. 500/- Rs. 75/-
AUDIT CRITERIA
(i) Those Customs Agents who deposit sales tax less then the minimum benchmark level per document filed as indicated above would be invariably audited.
(ii) 10% of those Customs Agents who deposit sales tax in terms of the minimum benchmark level per document filed would be selected for audit.
(iii) Those Customs Agents who deposit sales tax twice or more then the prescribed minimum benchmark level per document filed would be audited once in three years.
2. All Collectors of Sales Tax are advised to co-ordinate with the respective Collectors of Customs and obtain data regarding filing of documents by the Customs Agents and conduct audit accordingly.
(Pervez Esbhani)
Secretary (STR/S)
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