ISLAMABAD: The Federal Board of Revenue (FBR) Wednesday introduced the facility of “e-audit” of sales tax registered persons to conduct audit proceedings through electronic means including video links.
The FBR has amended Sales Tax Rules, 2006 to issue a detailed procedure for e-audit here on Wednesday.
Under the new procedure, where a case has been selected under Section 25 or Section 72B of the Sales Tax Act, as the case may be, and the competent authority issues directions to conduct e-audit, the laid down procedure shall be adopted.
The concerned commissioner Inland Revenue shall serve a notice to the registered person specifying the reasons for selection of his case for audit.
The commissioner Inland Revenue having jurisdiction shall assign the case to an audit officer to conduct e-audit.
The registered person shall produce the record as required to be maintained under Section 22 of the Act through IRIS or an electronic data carrier as notified by the board.
A registered person shall not be required to appear either personally or through authorised representative in connection with any proceedings under e-audit before the audit officer: Provided that a registered person may request for an opportunity of personal hearing through IRIS and such hearings shall be conducted, exclusively through video links from personal computer system or any of the nearest Tax Facilitation Centre situated at the premises of field formations, the FBR added. The audit officer after considering all the information, documents or evidence, if the audit officer finds no discrepancy and have no conclusive proof against registered person, he may close the audit in IRIS under intimation to the commissioner Inland Revenue having jurisdiction, the FBR added.
Copyright Business Recorder, 2020
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