The Director General Post Clearance Audit, vide his U.O. No PCA/HQ/Note/Audit/98/2010 dated 10.11.2010, indicated that the DG Post Clearance Audit required powers under Federal Excise Act, 2005, as si
发布03-03
生效03-03
摘要总结AI 辅助解读
巴基斯坦联邦税务局（FBR）发布SRO 165(I)/2011号通知，正式赋予海关事后审计局（DG Post Clearance Audit）依据《2005年联邦消费税法案》对进口货物进行审计的权力。此前该机构仅拥有依据《1969年海关法》和《1990年销售税法》的审计权。此举旨在填补法律空白，使事后审计部门能全面核查进口环节涉及的关税、销售税及联邦消费税合规性，强化了清关后的税务稽查力度。
巴基斯坦 FBR 海关法规 SRO 165(I)/2011（2011-03-03）
<p>The Director General Post Clearance Audit, vide his U.O. No PCA/HQ/Note/Audit/98/2010 dated 10.11.2010, indicated that the DG Post Clearance Audit required powers under Federal Excise Act, 2005, as similar powers were already delegated under Customs Act, 1969 and Sales Tax Act, 1990, for imported goods. Accordingly the Notification was drafted by the Inland Revenue Wing and after vetting by the Law and justice Division, it was issued vide SRO 165(i)/2011 dated 3rd March 2011.</p>