Sales Tax Rules, 2006

Sales Tax Rules, 2006 From: 2025-01-01 - To: 2024-07-31 2. Definitions.- (1) In these Rules, unless there is anything repugnant to the subject or context,- (i) “Act” means the Sales Tax Act, 1990; (ii) “accountant” means- (a) a Chartered Accountant within the meaning of the Chartered Accountants Ordinance, 1961 (X of 1961); or (b) a Cost and Management Accountant within the meaning of the Cost and Management Accountants Act, 1966 (XIV of 1966); or (c) a member of any association of accountants recognized in this behalf by the Federal Government; (iii) “adjudicating authority” means any officer appointed to adjudicate and decide cases under section 179 of the Customs Act, 1969 (IV of 1969), section 45 of the Sales Tax Act, 1990, and section 31 of the Federal Excise Act, 2005; (iv) “Agreement” means the agreement executed between the Board and the Bank for the purposes of payment of tax and submission of tax returns; (v) “attachment officer” means an officer, not below the rank of Principal Appraiser or Superintendent or Senior Auditor, authorised by the Recovery Officer to perform any of the functions under these rules; (vi) “Bank” means the National Bank of Pakistan or any of its branches designated, by notification in the official Gazette, for the purpose of filing of returns and payment of sales tax; (vii) “Board” means the 14[Federal Board of Revenue]; (viii) “claimant” means any registered person who files a claim for refund of sales tax under these rules; (ix) “Collector” means the Collector of Sales Tax having jurisdiction; (x) “Collectorate” means the office of the Collector of Sales Tax having jurisdiction and includes the Large Taxpayers’ Unit (LTU) and the Regional Tax Office (RTO), where the offices of Income Tax, Sales Tax and Federal Excise are co-located; (xi) “commercial exporter” means a person registered as 15[an] exporter, who does not have his own manufacturing facility and is exporting the goods, whether in the same state or after getting them processed or manufactured from one or more registered persons, and holds a valid sales tax invoice for such processing, manufacturing or conversion; (xii) “committee” means a committee constituted…