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Sales Tax Act, 1990
Common tax payer identification number
 
SECTION : 2(2A)
 
Comments :

Omitted due to withdrawal of further tax.

 
 
SECTION : 2(3A)
 
Comments :

The term “banking company” defined.

 
 
SECTION : 2(5A)
 
Comments :

No Comments.

 
 
SECTION : 2(9)
 
Comments :

Omitted due to withdrawal of turnover tax.

 
 
SECTION : 2(9A)
 
Comments :

Omitted due to withdrawal of further tax and other amendments.

 
 
SECTION : 2(9AA)
 
Comments :

No Comments.

 
 
SECTION : 2(14)
 
Comments :

Scope broaden to include “goods”.

 
 
SECTION : 2(20)
 
Comments :

Scope broaden to include “goods”.

 
 
SECTION : 2(25)
 
Comments :

Omitted due to withdrawal of further tax.

 
 
SECTION : 2(33)
 
Comments :

Federal Government empowered to broaden the definition of supply.

 
 
SECTION : 2(34)
 
Comments :

Omitted due to withdrawal of turnover tax.

 
 
SECTION : 2(37)
 
Comments :

Tax Fraud to include supplies made without getting sales tax registration.

 
 
SECTION : 2(38)
 
Comments :

No Comments.

 
 

SECTION : 2(45)

 
Comments :

Omitted due to withdrawal of turnover tax.

 
 

SECTION : 2(47)

 
Comments :

Wholesaler redefined to include a person supplying taxable goods to a person whose income is not liable to tax under the Income Tax Ordinance, 2001 (XLIX of 2001) but has deducted income tax at source under section 153 of the said Ordinance.

 
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Common taxpayer ID number
Computerized system
e-intermediary
Input tax
Sales tax account
Supply
Value of supply
Wholesaler
Tax Credit Not Allowed
Joint and several liability
Excess amount to be refunded
Short paid amounts receivable
Exemption
Records
Return
Audit by Cost Accountants
Offences and Penalties
Obligation to produce documents
Search without Warrant
Power of Adjudication
Appeals
Appeals to Appellate Tribunal
Reference to High Court
Alternate Dispute Resolution

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