Tag: Sales Tax Act 1990

Section 37D of Sales Tax Act, 1990 has defined cognizance of offences by special judges. 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 37D of the Sales Tax Act, 1990: 37D. Cognizance of Offences by Special Judges.– (1) […]

Section 37C of the Sales Tax Act, 1990 revealed that a special Judges may be appointed for sales tax cases.

Section 37B of Sales Tax Act, 1990 has explained procedure for IR officers on arrest of person. 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 37B of the Sales Tax Act, 1990: 37B. Procedure to be followed on […]

Section 37A of Sales Tax Act, 1990 has explained commissioner having power to arrest and prosecute. 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 37A of the Sales Tax Act, 1990: 37A. Power to arrest and prosecute.– (1) […]

Section 37 of Sales Tax Act, 1990 has explained power to summon persons to give evidence and produce documents in inquiries. 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 37 of the Sales Tax Act, 1990: 37. Power […]

Section 34A of the Sales Tax Act, 1990, provides a mechanism for the exemption from penalty and default surcharge imposed under Sections 33 and 34 of the Act.

Taxpayers are liable to pay default surcharge in case the due payment is not deposited in national kitty in time under Section 34 of 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 […]

The Federal Board of Revenue (FBR) may initiate criminal proceedings under section 33A of Sales Tax Act, 1990 against tax officers/officials of the Inland Revenue for committing an act that results in undue benefit. The Federal Board of Revenue (FBR) issued the Sales Tax Act, 1990 updated up to June 30, 2021. The Act incorporated […]

Section 56AB of Sales Tax Act, 1990 has revealed that a person is denying for sharing the information is liable to pay penalty.

The Sales Tax Act, 1990 has prescribed penalty for persons, being owner of the goods, which are brought to Pakistan in violation of section 40 of the 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. […]