Sales Tax Rules, 2006

CHAPTER-XIII

ELECTRONIC INTERMEDIARIES

Sales Tax Rules, 2006 CHAPTER-XIII ELECTRONIC INTERMEDIARIES From: 2025-01-01 - To: 0000-00-00 150J. Appointment of e-intermediary.- (1) A person having sufficient information technology infrastructure and professional experience in the field of providing taxation services, desirous of being appointed as e-intermediary, shall apply to the e-declaration administrator on the format prescribed in STR-20: Provided that for the purposes of this rule, the ‘professional experience’, shall mean any of the following, namely:-- a. a firm or sole proprietorship approved to practice by the Institute of Chartered Accountant of Pakistan or Institute of Cost and Management Accountants of Pakistan; or b. a person appointed as authorized representative under Chapter IX of the Sales Tax Rules, 2006; c. a person or firm approved to practice as Income Tax Practitioner under the Income Tax Ordinance, 1979; or d. any other person approved by the Board. (3) The e-declaration Administrator, after receipt of application…