Application of the provisions of Act IV

Application of the provisions of Act IV

Section 75 of Sales Tax Act, 1990 has described application of the provisions of Act IV of 1969.

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 75 of the Sales Tax Act, 1990:

75. Application of the provisions of Act IV of 1969 to Sales Tax.– The Federal Government may, by notification in the official Gazette, declare that any of the provision of the Customs Act, 1969 (IV of 1969), relating to the levy of, and exemption from, customs duties, draw-back of duty, warehousing, confiscation, and procedure relating to offences and appeals shall, with such modifications and alterations as it may consider necessary or desirable to adapt them to the circumstances, be applicable in regard to like matters in respect of the tax imposed by section 3.

(Disclaimer: The text of above section is only for information. Team makes all efforts to provide the correct version of the text. However, the team is not responsible for any error or omission.)

Leave a Reply

You have to agree to the comment policy.