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The Sales Tax Act, 1990

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The Sales Tax Act, 1990 The Sales Tax Act, 1990 (As amended up to 1st July 2015) (The amendments made through Finance Act 2015, have been shown in blue). The Sales Tax Act, 1990 (Act No. III of 1951 as Amended by Act VII of 1990) ......................................................................................................................................... Last Updated vide the Finance Act, 2015 By a team of ST&FE Policy Wing, FBR consisting of Badruddin Ahmad Quraishi, Chief; Ghulam Sarwar Shah, Secretary (L&P) Federal Board Revenue, Islamabad. Updated up to 01.07.2015 (Any inadvertent error may kindly be reported for necessary correction to any of above mentioned officers at following phone numbers): Ph: 051-9219544 Ph: 051-9222276 Ph: 051-9206802 Ph: 051-9207540-327 1 The Sales Tax Act, 1990 Contents Chapter I ............................................................................................................ 1. Short title, extent and commencement. ....................................................... 6 2. Definitions. ................................................................................. ………….6 Chapter-II ...................................................................................................... 21 SCOPE AND PAYMENT OF TAX ............................................................. 21 3. Scope of tax. .............................................................................................. 21 3A. Omitted ................................................................................................... 22 3AA. Omitted ................................................................................................ 22 3AAA. Omitted ............................................................................................. 22 3B. Collection of excess sales tax etc. .......................................................... 25 4. Zero rating. ................................................................................................ 25 5. Change in the rate of tax. ........................................................................... 26 6. Time and manner of payment. ................................................................... 27 7. Determination of tax liability. ................................................................... 28 7A. Levy and collection of tax on specified goods on value addition...... 29 8. Tax credit not allowed. .............................................................................. 30 8A. Joint and several liability of registered persons in supply chain where tax unpaid.– .................................................................................................... 32 8B. Adjustable input tax. .............................................................................. 32 9. Debit and credit note. ................................................................................ 33 10. Refund of input tax. ................................................................................. 33 11. Assessment of Tax and recovery of tax not levied r short levied or erronously refunded. ................................................................................ 34 11A. Short paid amounts recoverable without notice.– ................................ 36 12. Omitted .................................................................................................... 36 13. Exemption.―........................................................................................... 36 Chapter-III ..................................................................................................... 37 REGISTRATION .......................................................................................... 38 14. Registration. –.......................................... Error! Bookmark not defined. 15. Omitted .................................................................................................... 38 16. Omitted .................................................................................................... 38 17. Omitted .................................................................................................... 39 18. Omitted .................................................................................................... 39 19. Omitted .................................................................................................... 39 20. Omitted .................................................................................................... 35 21. De-registration, blacklisting and suspension of registration. .................. 39 Chapter-IV ..................................................................................................... 40 BOOK KEEPING AND INVOICING REQUIREMENTS .......................... 40 22. Records. ................................................................................................... 40 23. Tax Invoices.- .......................................................................................... 42 24. Retention of record and documents for five years.- ................................ 43 25. Access to record, documents, etc.- .......................................................... 43 2 The Sales Tax Act, 1990 25A. Drawing of samples.- ............................................................................ 45 25AA. Transaction between Associates....................................................................41 Chapter-V ...................................................................................................... 46 RETURNS ..................................................................................................... 46 26. Return. ..................................................................................................... 46 26A. Omitted ................................................................................................. 48 26AA. Omitted............................................................................................................. 45 27. Special Returns. ....................................................................................... 48 28. Final Return. ............................................................................................ 49 29. Return deemed to have been made. ......................................................... 49 Chapter-VI ..................................................................................................... 49 APPOINTMENT OF OFFICER OF SALES TAX & THEIR POWERS .... 49 30. Appointment of Authorities..................................................................... 49 30A. Directorate General, (Intelligence and Investigation) Inland Revenue 50 30B. Directorate General Internal Audit. ...................................................... 51 30C. Directorate General of Training and Research. .................................... 51 30D. Directorate General of Valuation. ........................................................ 51 30DD. Directorate of Post Clearance Audit. ................................................ 51 30E. Powers and Functions of Directorate etc. ............................................. 51 31. Powers. .................................................................................................... 52 32. Delegation of powers ............................................................................... 52 32A. Special Audit by Chartered Accountants or Cost Accountants ........... 53 32AA. Omitted. ............................................................................................. 54 Chapter-VII .................................................................................................... 54 OFFENCES AND PENALTIES ................................................................... 54 33. Offences and penalties. ............................................................................ 54 34. Default Surcharge. ................................................................................... 60 34A. Exemption from penalty and default surcharge. .................................. 61 35. Omitted. ................................................................................................... 61 35A. Omitted. ................................................................................................ 61 36. Omitted. ................................................................................................... 61 37. Power to summon persons to give evidence and produce documents in inquiries under the Act. ............................................................................ 62 37A. Power to arrest and prosecute ............................................................... 62 37B. Procedure to be followed on arrest of a person. ................................... 64 37C. Special Judges ....................................................................................... 66 37D. Cognizance of Offences by Special Judges....................................................65 37E. Special Judge, etc. to have exclusive Jurisdiction................................ 66 3 The Sales Tax Act, 1990 37G. Transfer of cases..........................................................................................................66 37H. Place of Sittings......................................................................................................66 37I. Appeal to the High Court.........................................................................................................66 38. Authorised officers
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