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Balochistan Sales Tax on Services Act 2015
Chapter-V BOOK KEEPING AND AUDIT PROCEEDINGS
From: 2023-08-01 - To: 0000-00-00 33. Audit Proceedings.– (1) An officer authorized by the Authority or the Commissioner may, on the basis of the return or returns submitted by a registered person or the records 4[or documents which are in his possession or control or in the possession or control of his agent; and where such record or documents have been kept on electronic data] maintained 5 [or obtained] under this Act and the rules, conduct an audit of such person. (2) In case the Authority or the Commissioner has any information showing that 6 [any] registered person in involved 7 [is] tax fraud or evasion of tax, it or as the case may be, he may authorize an officer not below the rank of Assistant Commissioner, to conduct an inquiry or investigation 8 [under section 53], which may or may not be in addition to any audit carried out for the same period. (3) Where the officer is to conduct an audit under sub-section (1), he shall issue a notice of audit to the person informing him of the audit proceedings and direct him to produce any records or documents, which such officer may require for conducting the audit. 1[(3A) The officer authorized under sub-section (1) may conduct audit proceedings electronically through video links or any other facility as may be notified by the Authority.] (4) The officer shall conduct audit and issue an audit observation or observations pointing out the contraventions of this Act or the rules and the amount of the tax evaded or short paid, and the registered person may, within a period of twenty one days of the receipt of the audit observation, submit his reply in writing. (5) If no reply is received within the specified time or the reply furnished by the registered person is found unsatisfactory, the officer shall issue an audit report specifying the amount of the tax or charge that has not been levied or has been short levied or any other violation of any provision of the Act or the rules. (6) After completion of the audit under this section or any other provision of this Act or the rules, an officer having pecuniary jurisdiction in terms of section 60 shall, if required, pass an order 2 [in accordance with the provisions of…
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