In a strategic move to enhance the enforcement and intelligence capabilities within the tax framework, the Federal Board of Revenue (FBR) has introduced Section 30A in the Sales Tax Act, 1990.

Section 30 of Sales Tax Act, 1990 has explained appointment of Federal Board of Revenue (FBR) officers for exercising sales tax law. The Federal Board of Revenue (FBR) issued the Sales Tax Act, 1990 updated up to June 30, 2021. The Act incorporated amendments brought through Finance Act, 2021. Following is the text of section 30 of the Sales Tax Act, 1990: 30. […]

Sections 27, 28 and 29 of Sales Tax Act, 1990 has explained special returns and final returns. The Federal Board of Revenue (FBR) issued the Sales Tax Act, 1990 updated up to June 30, 2021. The Act incorporated amendments brought through Finance Act, 2021. Following is the text of sections 27, 28 and 29 of the […]