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Central Board of Revenue
Azad Jammu and Kashmir

Sales Tax Audit

Through Finance Act, 2018 Sales Tax Audit under section 25 of the Sales Tax Act, 1990 to be conducted only once in every three (3) years.

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Persons to be Registered for Sales Tax

Before filing your Sales Tax Return is to get yourself registered with Central Board of Revenue (CBR).

The registration with CBR provides you with a Sales Tax Registration Number (STRN) or User ID and password. These credentials allow access to efile portal, the online portal for filing Sales Tax Return.

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Taxpayer Authorized Representative

A taxpayer shall issue a letter of authorization, duly signed by the proprietor, partner or director of the company or, business concern, which shall be submitted by the authorized representative before the adjudicating authority or Appellate Tribunal.

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