Scope and Payment of Tax Chapter- 05
When any person is expressly or impliedly authorised by a registered person to be his agent for
all or any of the purposes of this Act, the registered person shall be responsible for the act done
by his agent.- Issuance of duplicate of sales tax documents [U/S 69]
An officer Inland Revenue not below the rank of Assistant Commissioner may, on payment of
one hundred rupees, issue an attested duplicate of any sales tax document as is available with
the department or has been filed made there under to a relevant registered person applying for
the same.- Special procedure [U/S 71]
(1) The Board may by notification in the official Gazette, prescribe special procedure for scope
and payment of tax, registration, book keeping and invoicing requirements and returns,
etc; in respect of such supplies as may be specified therein.
(3) The trade enrolment Certificate Schemes immediately in force before the commencement
of the Finance Act, 1999, shall be deemed to be validly made under this Act.- Validation [U/S 74A]
All notifications and orders issued and notified in exercise of the powers conferred upon the
Federal Government, before the commencement of Finance Act, 201 8 , shall be deemed to have
been validly issued and notified in exercise of those powers, notwithstanding anything contained
in any judgment of the High Court or Supreme Court.
Notwithstanding any omission, irregularity or deficiency in the establishment of or conferment of
powers and functions on the Directorate General (Intelligence and Investigation), Inland
Revenue and authorities specified in section 30A, all orders passed, notices issued and actions
taken, before commencement of the Finance Act, 2018, in exercise or purported exercise of the
powers and functions of the officers of Inland Revenue under this Act by the Director General
(Intelligence and Investigation), Inland Revenue or the authorities specified in section 30A shall
be deemed to have been validly passed, issued and taken under this Act.
- Application of the provisions of act 1969 to sales tax [U/S 75]
The Federal Government may, by notification in the official Gazette, declare that any of the
provision of the Customs Act, 1969, relating to the levy of, and exemption from, customs duties,
draw-back of duty, warehousing, confiscation, and procedure relating to offences and appeals
shall, with such modifications and alterations as it may consider necessary or desirable to adapt
them to the circumstances, be applicable in regard to like matters in respect of the tax imposed
by section 3.- Fee and service charges [U/S 76 ]:
The Board with approval of the Federal Minister-in-charge may, by notification in the official
Gazette, subject to such conditions, limitations or restrictions as it may deem fit to impose, levy
fee and service charges for valuation, in respect of any other service or control mechanism
provided by any formation under the control of the Board, including ventures of public-private
partnership, at such rates as may be specified in the notification.
The Board may authorize and prescribe the manner in which fee and service charges collected
under this section shall be expended.- Sales tax for CNG stations [U/S 3(8)]:
Notwithstanding anything contained in any law or notification made there under, in case of
supply of natural gas to CNG stations, the Gas Transmission and Distribution Company shall
charge sales tax from the CNG stations at the rate of 17 % of the value of supply to CNG
consumers, as notified by the Board from time to time, but excluding the amount of sales tax, as
provided in clause (46) of section 2.- Sales tax on services