Preliminary Chapter- 01
Short title, extent and commencement [u/s 1]
This Act may be called the Sales Tax Act, 1990.
It extends to the whole of Pakistan.
It shall come into force on such date as the Federal Government may, by notification in the official
Gazette, appoint.
Sales tax definitions [u/s 2]
The Sales Tax Act, 1990 u/s 2 defines meanings to certain terms and phrases are:
- Active taxpayer [u/s 2(1)]
means a registered person who does not fall in any of the following categories, namely:-
(a) who is blacklisted or whose registration is suspended in terms of section 21;
(b) who fails to file the return under section 26 by the due date for two consecutive periods;
(c) who fails to file an Income Tax return under section 114 or statement under section 115, of the
Income Tax Ordinance, 2001, by the due date; and
(d) who fails to file quarterly or an annual withholding tax statement under section 165 of the
Income Tax Ordinance, 2001.- Appellate tribunal [u/s 2(1A)] (Same as given in Income Tax Chapter 1)
- Appropriate officer [u/s 2(2)]
'appropriate officer' means an officer of Inland Revenue authorised by the Board by notification in the
official Gazette to perform certain functions under this Act;- Arrears [u/s 2(2A)]
"arrears means, on any day, the sales tax due and payable by the person before that day but which
has not yet been paid;- Associates (associated persons) [u/s 2(3)]
"associates (associated persons)" means, -
(i) where two persons associate and the relationship between the two is such that one may
reasonably be expected to act in accordance with the intentions of the other, or both persons
may reasonably be expected to act in accordance with the intentions of a third person;1 PRELIMINARY^
Chapter
(FOR CAF- 6 AND ICMAP STUDENTS)Covered under this chapter:- Section 1of the Sales Tax Act, 1990
- All definitions u/s 2 of the Sales Tax Act, 1990
- Past papers theoretical questions of ICMAP & CA Mod C