Balochistan Sales Tax on Services Act 2015

Chapter-V

BOOK KEEPING AND AUDIT PROCEEDINGS

From: 2023-08-01 - To: 0000-00-00 32. Retention and Production of Records and Document.– (1) A person, who is required to maintain any record or document under this act, shall retain the record and documents for a period of 1[ten] years after the end of the tax period to which such record or documents relate or till the final decision in any proceedings including proceedings for assessment, appeal, revision, reference or petition, whichever is later. 2[Provided that in case of any records or documents related to refund claim a person shall retain such records or documents for a period of ten years from the end of the financial year in which the refund is issued. Provided further that the time limit of ten years will be applicable to records and documents related to tax period July, 2023 and onwards.] (2) A person who is required to maintain any record or…