ISLAMABAD, Nov 8: The Central Board of Revenue (CBR) has notified procedures for the auditors to carry out desk audits following the suspension of the sales tax internal audit.

The procedures for the auditors were announced through a circular issued to the collectorates of sales tax and central excise here on Monday.

According to the procedures, audits already started should be stopped forthwith and form-4 be got feeded in the computer by ticking the audit closing units status No.5 "others".

In case of audits already completed, required process e.g. feeding of computer form-4, preparation of audit observation/contravention report (if any) audit report and its communication to the board, should be followed; no further audit allocation should be issued during the audit suspension period.

According to the circular, auditors/senior auditors should perform desk audits as per decision taken by the government. If required the visit to the registered person for obtaining any desk audit related information, document etc., should only be made on the specific approval of the concerned collector only.

Apart from desk audits the services of cost accountants, senior auditors, auditors etc., should be utilized for making industry notes, input/output ratio, determining benchmarks, tax revenue related norms, growth and changes etc., hence making detailed industry related total profiles of different industries located in the respective sales tax collectorates.

This procedures would not affect the audits of the auditor general of Pakistan, added the procedures.