Scope and Payment of Tax Chapter- 05
PART – II (For CA Mod F students)
- Sales of taxable activity or transfer of ownership [U/S 49]
(A) To a non registered person: In case of termination of taxable activity or part thereof or its
sale or transfer of ownership to a non-registered person, the possession of taxable goods
or part thereof by the registered person shall be deemed to be a taxable supply and the
registered person shall be required to account for and pay the tax on the taxable goods
held by him;
Provided that if the tax payable by such registered person remains unpaid, the amount of
unpaid tax shall be the first charge on the assets of the business and shall be payable by
the transferee of business.
(B) To a registered person: In the case of sale or transfer of ownership of a taxable activity
or part thereof to another registered person as an on-going concern, sales tax chargeable
on taxable goods or part thereof shall be accounted for and paid by the registered person
to whom such sale is made or ownership is transferred.- Authorized Representative [U/S 52]
A registered person required to appear before the Appellate Tribunal or an officer of Inland
Revenue in connection with any proceedings under this Act may, in writing, authorise any
person having such qualification as may be prescribed] to represent him or appear on his
behalf.
Sales Tax Rules, 2006 for Taxpayer’s authorized representative [U/R 58 to 6 2 ]Application [U/R 58]
The provisions of this Chapter shall apply to persons authorized by a taxpayer to
represent him or appear on his behalf before the Appellate Tribunal, Board or any other
adjudicating authority.
Persons authorized to represent a taxpayer [U/R 59]
For the purpose of this Chapter, only the following persons are authorized to represent a
taxpayer before the adjudicating authority and Appellate Tribunal, namely:--
(a) a person in the employment of the taxpayer working on a full- time basis and
holding at least a bachelor's degree in any discipline from a university recognized
by the Higher Education Commission provided that such person shall represent only
the taxpayer in whose employment he is working on full-time basis;
(b) an advocate entered in any rolls, and practicing as such, under the Legal
Practitioners and Bar Councils Act, 1973;
(c) a person holding a Bachelor or Masters Degree in Commerce;
(d) a person who has retired or resigned after putting in satisfactory service in the
Sales Tax Department or Customs Department or Federal Excise Department for a
period of not less than ten years in a post or posts not inferior to that of an
Assistant Collector;
Provided that no such person shall be entitled to represent a taxpayer for a period
of one year from the date of his retirement, or resignation, or in a case in which
he had made, or approved, as the case may be, any order under the relevant Acts :
and
(e) an accountant.
Disqualifications [U/R 60]
The following persons shall not be entitled to represent a taxpayer under this Chapter, namely:
(a) any person who has been convicted as a result of any criminal proceedings under
any law for the time being in force in Pakistan;