A taxpayer is liable to face three years in jail for making a false statement or providing forged documents to tax authorities under Section 2(37) 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 of section 33(11) of the Sales Tax Act, 1990:
33. Offences and penalties.– Whoever commits any offence shall, in addition to and not in derogation of any punishment to which he may be liable under any other law, be liable to the penalty mentioned against that offence: –
11. Any person who, –
(a) submits a false or forged document to any officer of Inland revenue; or
(b) destroys, alters, mutilates or falsifies the records including a sales tax invoice; or
(c) Knowingly or fraudulently makes a false statement, false declaration, false representation, false personification, gives any false information or issues or uses a document which is forged or false.
Such person shall pay a penalty of twenty-five thousand rupees or one hundred per cent of the amount of tax involved, whichever is higher. He shall, further be liable, upon conviction by a Special Judge, to imprisonment for a term which may extend to three years, or with fine which may extend to an amount equal to the amount of tax involved, or with both.
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