Tag: Sales Tax Act 1990

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 […]

Sales Tax Act, 1990 has empowered the officials of Inland Revenue (IR) to call for record by notice in writing.

Sales Tax Act, 1990 has authorized tax officials to access the premises of a taxpayer. Besides the officials have also direct access to stocks, accounts and records of taxpayers.

Section 37I of Sales Tax Act, 1990 has explained tax authorities may appeal against special court order. 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 37I of the Sales Tax Act, 1990: 37I. Appeal to the High Court.– […]

Section 37G and 37H of Sales Tax Act, 1990 has explained sales tax cases may be transferred from special court and place of sittings of special judge. 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 37G and […]

Section 37F of Sales Tax Act, 1990 has defined provisions of code of Criminal Procedure, 1898, to apply. 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 37F of the Sales Tax Act, 1990: 37F. Provisions of Code of […]

Section 37E of Sales Tax Act, 1990 has defined special Judge, etc. to have exclusive jurisdiction. 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 37E of the Sales Tax Act, 1990: 37E. Special Judge, etc. to have exclusive […]