Section 45B of Sales Tax Act, 1990 has defined making an appeal by taxpayers against any decision made by before Commissioner Inland Revenue (IR). 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 45B of the Sales Tax Act, […]

Section 45A of Sales Tax Act, 1990 has defined power of the Board and Commissioner to call for records. 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 45A of the Sales Tax Act, 1990: 45A. Power of the […]

Section 40E in the Sales Tax Act, 1990 revealed that manufacturers of specified goods require to obtain brand licenses for each brand or stock keeping unit (SKU).

Section 40D of Sales Tax Act, 1990 has defined provisions relating to goods supplied from tax-exempt areas. 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 40D of the Sales Tax Act, 1990: 40D. Provisions relating to goods supplied […]

Section 40C of Sales Tax Act, 1990 has explained monitoring or tracking by electronic or other means by Inland Revenue (IR) officers. 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 40C of the Sales Tax Act, 1990: 40C. […]

Section 40B in the Sales Tax Act, 1990 revealed that FBR has powers deploying Inland Revenue (IR) officers at taxpayers’ premises for monitoring of production and sales.

Section 40 of the Sales Tax Act, 1990 has empowered the officers of Inland Revenue (IR) for searches under warrant.

Taxpayers maintaining documents or record are required to produce on demand by tax authorities i.e. officers of Inland Revenue under the Sales Tax Act, 1990. 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 38B of […]