FBR Guidelines for Sales Tax Audit Selection: Transparency and Compliance Measures for Taxpayers

• FBR has issued criteria for selecting cases for sales tax audit
• Rule 44A of Sales Tax Rules, 2006 outlines audit selection methodology
• Steps for audit selection include data utilization, exclusions, balloting process, audit percentage, publication of results, audit basis, and risk parameters
• Transparency measures include presence of representatives during balloting process
• Procedure for selected cases involves issuance of intimation letter by Commissioner of Inland Revenue
• Audit examination and reporting process includes sharing discrepancies with taxpayers
• Final assessment involves issuing notice under Section 11(5) of Sales Tax Act, 1990
• Updated audit criteria aim to enhance transparency and compliance for taxpayers

Source: pkrevenue.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---