The Sales Tax Act, 1990, under Section 30E, provides clarity on the powers and functions of Directorates and their officers.

Section 30B to 30DDD of Sales Tax Act, 1990 has explained formation of Directorates under 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 30B to 30DDD of the Sales Tax Act, 1990: 30B. Directorate […]

In a strategic move to enhance the enforcement and intelligence capabilities within the tax framework, the Federal Board of Revenue (FBR) has introduced Section 30A in the Sales Tax Act, 1990.

Section 30 of Sales Tax Act, 1990 has explained appointment of Federal Board of Revenue (FBR) officers for exercising sales tax law. 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 30 of the Sales Tax Act, 1990: 30. […]

Sections 27, 28 and 29 of Sales Tax Act, 1990 has explained special returns and final returns. 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 sections 27, 28 and 29 of the […]

Filing the sales tax returns are mandatory for all registered persons under Section 26 of 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 26 of Sales […]