Sales Tax Act, 1990

Chapter-X

MISCELLANEOUS

From: 2023-07-01 - To: 0000-00-00 (3) Subject to sub-section (4), where a person is a non-resident person, the representative of the said person for the purpose of this Act, fora financial year in which the relevant tax period falls, shall be any person in Pakistan. (a) who is employed by, or on behalf of, the non-resident person; (b) who has any business connection with the non-resident person; (c) from or through whom the non-resident person is in receipt of any income, whether directly or indirectly; (d) who holds,…