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Sales Tax Act, 1990
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SECTION : 22 (1A) & (4)
 
Comments :

The proposed amendment seeks to bind the registered persons to declare the business bank accounts to Central Board of Revenue and to submit audited accounts along with a certificate from the auditors regarding the payment of tax due, by the registered person.
 
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1
 Definitions - Cottage Industry
2
 Input tax
3
 Output tax
4
 Tax Fraud
5
 Time of supply
6
 Zero rating
7
 Tax credit not allowed
8
 Joint and several liability of registered persons in supply chain where tax unpaid
9
 Adjustable input tax
10
 Refund of input tax
11
 Records
12
 Tax Invoices
13
 Retention of record and documents
14
 Directorate of Post Clearance Audit
15
 Power to arrest and prosecute
16
 Power to call for information
17
 Alternative dispute resolution
18
 Recovery of arrears of tax
19
 Computerized system
20
 Federal Board of Revenue
21
 SRO'S Summary
22
 Sixth Schedule - Exemptions
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