The Sales Tax Act, 1990

 

(Act No. III of 1951 as amended by the Financial Act No. VII of 1990)

CONTENTS
Section	Particulars
Chapter 1	Preliminary
1	Short title, extent and commencement
2	Definitions
-	-
Chapter 2	Scope and Payment of Tax
3	Scope of tax
3A	Turnover Tax
3AA	Retail Tax
3B	Collection of excess sales tax
4	Zero rating
5	Change in the rate of tax
6	Time and manner of payment
8	Tax Credit not allowed
9	Debit and Credit note
10	Excess amount to be carried, Forward or refunded
11	Assessment of Tax
12	Omitted
13	Omitted
-	-
Chapter 3	Registration
14	Requirement of Registration
15	Application for Registration
16	Registration of Branches, Divisions etc.
17	Certificate of Registration
18	Voluntary Registration
19	Compulsory Registration
20	Change in the particulars of Registration
21	De-registration
-	-
Chapter 4	Book Keeping and Involcing Requirements
22	Records
23	Tax Invoices
24	Retention of Record & Documents for five years
25	Access to Record, Documents, etc.
25A	Drawing of Samples
-	-
Chapter 5	Returns
26	Monthly Return
26A	Turnover Tax Return
26AA	Retail Tax Return
27	Special Return
28	Final Return
29	Return Deemed to have been made
-	-
Chapter 6	Appointment of Officer of Sales Tax and their Powers
30	Appointment of officer
31	Powers
32	Delegation of Powers
32A	Special Audit by Chartered Accountants or Cost Accountants
-	-
Chapter 7	Offences and Penalties
33	General Penalties
34	Additional Tax
34A	Exemption from Penalty and Additional Tax
35	Omitted
36	Recovery of tax not leived or short-leived or erroneously refunded
37	Power to summon persons to give evidence and produce documents in inquiries under the Act
37A	Power to arrest and prosecute
37B	Procedure to be followed on arrest of a person
37C	Prosecution and punishment for evasion of tax etc.
38	Authorised officers to have access to premises, stocks, accounts and records
39	Omitted
40	Searches how to be made
40A	Search without warrant
41	Omitted
42	Omitted
-	-
Chapter 8	Appeals
43	Omitted
44	Omitted
45	Appeal
45A	Power of the Board and Collector to call for records
46	Appeals to Appellant Tribunal
47	Appeal to the High Court
47A	Indirect Taxes Settlement Commission
47B	Definitions
47C	Powers and functions of the Commission
47D	Application for Settlement of Cases
47E	Disposal of Application by the Commission
47F	Recovery of sums due under an order of settlement
47G	Bar on sebsequent application for settlement in certain cases
47H	Order of Settlement of be conclusive
47I	Power of the Commission to re-open proceedings
47J	Proceedings before the Commission to be judicial proceeding
47K	Communications of orders
-	-
Chapter 9	Recovery of Arrears
48	Revoery of arrears of tax
-	-
Chapter 10	Miscellaneous
49	Sale of taxable activity or transfer of ownership
50	Power to make rules
52	Appearance by authorised representative
53	Estate of, deceased person
54	Estate in bankruptcy
55	Removal of difficulties
57	Correction of clerical errors, etc.
59	Tax Paid on stocks acquired before registration
60	Power to deliver certain goods without payment of tax
61	Repayment of tax in certain cases
62	Drawback allowable on re-export
63	Drawback on goods taken into use between importation and re-exportation
64	Power to declare what goods are identifiable and to prohibit drawback in case of specified foreign territory
65	Exemption of tax not levied or short levied as a result of general practice
68	Liability of the registered person for the acts of his agent
69	Issuance of certificate & duplicate of Sales Tax documents
71	Special procedure
73	Certain Transactions not admissible
-	z
Schedule	-
-	First Schedule
-	Second Schedule
-	Third Schedule
-	Fifth Schedule

 

 

Laws in Pakistan