F.No. 2(l)/99-Pub., Dated 17th December, 1999

SROS: F.No. 2(l)/99-Pub., Dated 17th December, 1999 F.No. 2(l)/99-Pub., Dated 17th December, 1999 Government of Pakistan Ministry of Law, Justice Human Rights The following Ordinance made by the President is hereby published for general information:- ORDINANCE NO.XXII of 1999 AN ORDINANCE To amend certain tax laws WHEREAS, it is expedient to amend certain tax laws for the purposes hereinafter appearing; AND WHEREAS, the National Assembly and the Senate stand suspended in pursuance of the proclamation of Emergency of the fourteenth day of October, 1999, and the Provincial Constitution Order No. 1 as amended; AND WHEREAS, the President is satisfied that circumstances exist which render it necessary to take immediate action; NOW, THEREFORE, in pursuance of Proclamation of the fourteenth day of October, 1999, and Provisional Constitutional Order No. 1 of 1999, as amended, as well as Order No.9 of 1999, and in exercise of all powers enabling him in that behalf, the President of the Islamic Republic of Pakistan is pleased to make and promulgate the following Ordinance:- 1. Short Title and Commencement: (1) This Ordinance may be called the Tax laws (Amendments) Ordinance, 1999. (2) It shall come into force at once except section 3 (amendments of the Wealth Tax Act, 1963) which shall come into force on the first day of July, 2000. 5. Amendment of the Sales Tax Act, 1990-In the Sales Tax Act, 1990,- (a) in section 2, (i) after clause (2), the following new clause shall be inserted, namely :- "(2A) arrears includes the un-paid amounts of tax, additional tax, further tax, extra amount of tax, fines, penalties, fees or any other sums, however described, as have been assessed, adjudged or demanded under this Act,"; (ii) after clause (5) the following new clause shall be inserted, namely :- "(5A) common taxpayer identifier means the identification number allocated under section 20 of the Finance Act, 1999 (IV of 1999)"; (iii) after clause (6) the following new clause shall be inserted, namely:- "(6A) defaulter means a person and, in the case of company or firm, every director, or partner of the company, or as the case may be, of the firm, of which he is a director or a…