the sales tax act,1990- federal boardof revenue（销售税法案,1990年联邦boardof收入）.docVIP

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the sales tax act,1990- federal boardof revenue（销售税法案,1990年联邦boardof收入）.doc

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(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 STFE Policy Wing, FBR consisting of Badruddin Ahmad Quraishi, Chief; Ghulam Sarwar Shah, Secretary (LP) 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 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 25A. Drawing of samples.- 45 25AA. Transaction between Associates41 Chapter-V 46 RETURN