Liability of the registered person for the acts of his agent

Liability of the registered person for the acts of his agent

Section 68 of Sales Tax Act, 1990 has explained liability of the registered person for the acts of his agent.

READ MORE: FBR to pay additional amount on delayed sales tax refund

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 68 of the Sales Tax Act, 1990:

68. Liability of the registered person for the acts of his agent.– When any person is expressly or impliedly authorised by a registered person to be his agent for all or any of the purposes of this Act, the registered person shall be responsible for the act done by his agent.

READ MORE: Provision to pay sales tax refunds through bonds

(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.)

Leave a Reply

You have to agree to the comment policy.