Scope and Payment of Tax Chapter- 05
such office or address, the notice is sent by registered post to any office or place of
business of the person in Pakistan; or
(c) served on the person in the manner prescribed for service of a summons under the
Code of Civil Procedure, 1908. or
(d) sent electronically through email or to the e-folder maintained for the purpose of e-
filing of Sales Tax-cum-Federal Excise returns by the registered person.(3) Where an AOP is dissolved, any notice, order or requisition required to be served on the
association may be served on any person who was the principal officer or a member of the
association immediately before such dissolution.
(4) Where, business stands discontinued, any notice, order or requisition required to be
served on the person discontinuing the business may be served on the person personally
or on any individual who was the person's representative at the time of discontinuance.
(5) The validity of service of a notice issued shall not be called into question after the notice
has been complied with in any manner
Agreement for the Exchange of information [U/S 56A] The Federal Government may enter into bilateral or multilateral agreements with provincial
governments or with governments of foreign countries for the exchange of information,
including electronic exchange of information, with respect to sales tax imposed under this
Act or any other law of Pakistan and under the corresponding laws of such countries and
may, by notification in the official Gazette, make such provisions as may be necessary for
implementing such agreements. The provisions of section 107 of the Income Tax Ordinance, 2001 shall, mutatis mutandis,
apply to the provisions of this section.
Real-time access to information and databases [u/s 56AB](1) Notwithstanding anything contained in any law for the time being in force, including but
not limited to the National Database and Registration Authority Ordinance, 2000, and
the Emigration Ordinance, 1979, arrangements shall be made to provide real-time
access of information and database to the Board in the prescribed form and manner
by–a) the National Database and Registration Authority with respect to information
pertaining to National Identity Card (NIC), Pakistan Origin Card, Overseas
Identity Card, Alien Registration Card, and other particulars contained in the
Citizen Database;b) the Federal Investigation Agency and the Bureau of Emigration and Overseas
Employment with respect to details of international travels.c) the ICT and Provincial and local land record and development authorities with
respect to record-of rights including digitized edition of record-of-rights, periodic
record, record of mutations and report of acquisition of rights;d) the ICT and Provincial Excise and Taxation Departments with respect to
information regarding registration of vehicles, transfer of ownership and other
associated record;e) all electricity suppliers and gas transmission and distribution companies with
respect to particulars of a consumer, the units consumed and the amount of bill
charged or paid:Provided that where the connection is shared or is used by a person
other than the owner, the name and NIC of the owner and the user shall also be
furnished: