Sindh Sales Tax on Services Act, 2011

Chapter-V

BOOK KEEPING AND AUDIT PROCEEDINGS

From: 2023-09-01 - To: 0000-00-00 29. 1[Audit by Special Audit Panels]: 2[(1) The Board may appoint as many special audit panels as may be necessary, comprising of two or more members from the following:- (a) an officer of the SRB; (b) a chartered accountant or a firm of chartered accountants as defined under the Chartered Accountants Ordinance, 1961 (Ordinance No. X of 1961); (c) a cost and management accountant or a firm of cost and management accountants as defined under the Cost and Management Accountants Act, 1966 (Act No. XIV of 1966); or (d) any other person as may be appointed by the Board for the purpose of this section, to conduct audit or special audit or forensic audit of registered person or persons, including audit of refund claims or input tax credit claims and the scope of such audit shall be determined by the Board or the Commissioner 3[on case] to case basis. In addition, the Board may, where it considers appropriate, also get such audit or special audit or forensic audit conducted jointly with similar audits being conducted by FBR or other provincial administrations of sales tax on services.] (2) Notwithstanding that the records of a registered person have been audited by an officer of the SRB appointed under section 34, the Board or a Commissioner SRB may direct 4[a special audit panel] appointed under sub-section (1) to audit the records of any registered person for the same period. (3) 5[Every member of the special audit panel] appointed under sub-section (1), shall have the powers of an officer of the SRB under sections 6[27, 48, 51 and 52]. 7[(4) Each special audit panel shall be headed by a Chairman who shall be an officer of the SRB. (5) If a member of the special audit panel, other than the Chairman, is…