Balochistan Sales Tax on Services Act 2015

Chapter-V

BOOK KEEPING AND AUDIT PROCEEDINGS

From: 2023-08-01 - To: 0000-00-00 34. 1[Audit by Special Audit Panels].– 2[(1) The Authority may, by notification in the official Gazette, appoint as many special audit panels as may be necessary, comprising of two or more members from the following, to conduct audit or special audit or forensic investigation of the records of a registered person, including audit of refund claims or input tax credit claims:– (a) an officer of the Authority; (b) a Chartered Accountant or a firm of Chartered Accountants as defined under the Chartered Accountants Ordinance, 1961 (X of 1961); (c) a Cost and Management Accountants or a firm of Cost and Management Accountants as defined under the Cost and Management Accountants Act, 1966 (XIV of 1966); (d) any other person appointed by the Authority having expertise of conducting special audit or forensic investigation or both of the records of any registered person; and 3[(1A)] the scope of audit or special audit or forensic investigation shall be determined by the Authority or the Commissioner authorized by the Authority on case to case basis. In addition, the Authority may, where it considers appropriate, also get such audit or special audit or forensic investigation conducted jointly with FBR or other Provincial Tax Authorities/Board.] (2) Notwithstanding that the records of a registered person have been audited by an officer appointed under section 39, the Authority or a Commissioner may direct an auditor appointed under sab-section (1) to audit the records of any registered person for the same period. (3) An auditor appointed under sub-section (1), shall have such powers of an officer as may be conferred by the Authority to such auditor…