Audit in Pakistani tax law
Sections across 7 laws whose headings refer to audit. 31 provisions in total, taken from the most recent version of each law.
This page is a finding aid. It lists where a topic appears; it does not state what the law requires. Read the linked sections, and the official PDF, before relying on anything.
Sales Tax Rules, 2006
9 matching sections in the 2025-06-30 version.
- section 36: Post-sanction audit of refund claims
- section 41: Special Audit
- section 42: Scope of special audit
- section 43: Form of audit report
- section 44AC: Procedure for e-audit
- section 44E: Standard Audit File for Tax (SAF-T)
- section 150U: Audit
- section 150ZQP: Audit
- section 150ZQZG: Audit
Federal Excise Rules, 2005
5 matching sections in the 2023-10-31 version.
- section 68: Audit
- section 69: Scope of audit
- section 71: Stock-taking during audit
- section 72: Audit of composite units
- section 73: Period of audit
Sales Tax Act, 1990
5 matching sections in the 2026-06-30 version.
- section 11H: Faceless audit and assessment
- section 25: Audit of sales tax affairs
- section 30B: Directorate General … Internal Audit
- section 30DD: Directorate of Post Clearance Audit
- section 72B: Selection of audit by the Board
Income Tax Ordinance, 2001
4 matching sections in the 2026-06-30 version.
- section 122E: Faceless audit and assessment
- section 177: Audit
- section 214C: Selection for audit by the Board
- section 228: The Directorate General of Internal Audit
Customs Act, 1969
4 matching sections in the 2025-06-30 version.
- section 3F: Hiring of technology specialists, auditors, accountants and goods evaluators on short term contract
- section 26A: Conducting the audit
- section 26B: Access for the purposes of audit
- section 155L: Audit or examination of records
Sales Tax Special Procedures Rules, 2007
2 matching sections in the 2015-06-30 version.
Federal Excise Act 2005
2 matching sections in the 2026-06-30 version.
Questions
Which Pakistani tax laws deal with audit?
7 of the laws published here contain provisions whose headings mention audit, across 31 sections in total. The largest number sit in the Sales Tax Rules, 2006 with 9.
Where is audit defined or governed?
There is no single place. Each law handles it within its own scheme, so the relevant section depends on which tax or duty applies to your situation. The sections below are listed by law, with a link to the text of each.