The Sales Tax Act, 1990 clearly explains how official notices, orders, or decisions related to sales tax should be legally delivered to individuals and businesses. According to the Federal Board of Revenue (FBR), these procedures, mentioned in Section 56 of the Act, will continue to apply during the tax year 2025–26.
Under Section 56, the law ensures that any order, notice, or decision concerning sales tax is considered properly served if specific methods are followed. These rules are meant to ensure transparency, legal compliance, and proper communication between taxpayers and the FBR.
For individual taxpayers, an order or notice is validly served if it is:
1. Personally delivered to the individual or, in the case of a person under legal disability or a non-resident, to their legal representative.
2. Sent through registered post or courier to the person’s usual or last known address in Pakistan.
3. Served in accordance with the Code of Civil Procedure, 1908, which provides legal standards for delivering official summons.
4. Sent electronically via email or uploaded to the e-folder maintained for e-filing of sales tax and federal excise returns by registered persons.
For companies or organizations, the same methods apply. Notices can be personally delivered to their authorized representative, sent to the registered office, or electronically delivered through the FBR’s online system.
If an association of persons has been dissolved, any notice or order may be served on the individual who was the principal officer or a member before the dissolution. Similarly, if a business is discontinued, service can be made personally to the owner or the person representing the business at the time of closure.
The law also clarifies that once a notice has been acted upon—meaning the taxpayer responds or complies in any way—its validity cannot be challenged later on procedural grounds.
In simple terms, the law ensures that sales tax notices reach the concerned person through multiple reliable modes—personal service, post, courier, or electronic means—so that no taxpayer can claim ignorance of official communication. This legal clarity helps the FBR maintain an effective and transparent sales tax system across Pakistan.
Disclaimer: This article is for informational purposes only and does not constitute legal or tax advice. Readers should consult a qualified tax professional or legal advisor for guidance specific to their situation.