Tag: Sales Tax Act 1990

Section 56A of Sales Tax Act, 1990 has defined agreement for the exchange of information or assistance in recovery of taxes. 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 56A of the Sales Tax Act, 1990: 56A. Agreement […]

Section 56 of Sales Tax Act, 1990 has defined service of notices and orders under sales tax act. 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 56 of the Sales Tax Act, 1990: 56. Service of orders; decisions […]

In a bid to streamline the implementation of the Sales Tax Act, 1990, the Federal Board of Revenue (FBR) has been granted the authority to issue instructions or directions under Section 55.

The Federal Board of Revenue (FBR) has provided clarity on the recovery of taxes from the estates of deceased persons and entities undergoing bankruptcy proceedings through the recent amendments to the Sales Tax Act, 1990.

Section 52A of Sales Tax Act, 1990 has defined e-intermediaries to be appointed. 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 52A of the Sales Tax Act, 1990: 52A. e-intermediaries to be appointed.– (1) Subject to such conditions, […]

The Federal Board of Revenue (FBR) has taken a step towards ensuring convenience and accessibility for taxpayers by defining the procedures for authorized representation in Section 52 of the Sales Tax Act, 1990.

Section 51 of Sales Tax Act, 1990 has defined bar of suits, prosecution and other legal proceedings. 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 51 of the Sales Tax Act, 1990: 51. Bar of suits, prosecution and […]

Section 50B of Sales Tax Act, 1990 has defined Federal Board of Revenue (FBR) may implement electronic scrutiny, intimation. 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 50B of the Sales Tax Act, 1990: 50B. Electronic scrutiny and […]

Section 50A of Sales Tax Act, 1990 has defined Federal Board of Revenue (FBR) may prescribe rules for using computerized system. 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 50A of the Sales Tax Act, 1990: 50A. Computerized […]

The landscape of taxation in Pakistan is set to witness greater clarity and efficiency as Section 50 of the Sales Tax Act, 1990, empowers the Federal Board of Revenue (FBR) to formulate rules for the effective implementation of the Act.