Section 8A of Sales Tax Act, 1990 has explained joint and several liability of registered persons in supply chain where tax unpaid. 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 8A of Sales Tax Act, 1990: 8A. Joint and … Continue reading Joint, several liability in tax default