Section 55 of Sales Tax Act, 1990 has prescribed Federal Board of Revenue (FBR) may issue instructions under Sales Tax Act.
Following is the text of section 55 of the Sales Tax Act, 1990:
55. Removal of difficulties.– If any difficulty arises in giving effect to the provisions of this Act or the rules made or notifications issued there under, the Board may through a general order or otherwise, issue instructions or directions, not inconsistent with the provisions of this Act, for such actions to be taken by an officer of Inland Revenue or any other person as it considers necessary or expedient for the purpose of removing the difficulty.
(Disclaimer: The text of above section is only for information. Team PkRevenue.com makes all efforts to provide the correct version of the text. However, the team PkRevenue.com is not responsible for any error or omission.)