Sales Tax Act, 1990

Chapter-I

PRELIMINARY

From: 2024-07-01 - To: 0000-00-00 1[2. Definitions.- In this Act, unless there is anything repugnant in the subject or context,-- 2[(1) “active taxpayer” means a registered person who does not fall in any of the following categories, namely:- (a) who is blacklisted or whose registration is suspended 3[***] in terms of section 21; (b) fails to file the return under section 26 by the due date for two consecutive tax periods; (c) who fails to file an Income Tax return under section 114 or statement under section 115, of the Income Tax Ordinance, 2001(XLIX of 2001), by the due date; and- (d) who fails to file 4[quarterly] or an annual withholding tax statement under section 165 of the Income Tax Ordinance, 2001; (1A) “Appellate Tribunal” means the Appellate Tribunal Inland Revenue established under section 130 of the Income Tax Ordinance, 2001 (XLIX of 2001);] (2) “appropriate officer'’” means an 5[officer of Inland Revenue] authorised by the Board by notification in the official Gazette to perform certain functions under this Act; 6[(2A) “arrears’”, in relation to a person, means, on any day, the sales tax due and payable by the person under this Act before that day but which has not yet been paid;] 7[(3) “associates or associated persons” shall have the same meaning as defined in section 85 of the Income Tax Ordinance, 2001 (XLIX of 2001);] 8[(3A) “association of persons’" includes a firm, a Hindu undivided family, any artificial juridical person and anybody of persons formed under a foreign law, but does not include a company;] 9[(3AA) “banking company” means a banking company as defined in the Banking Companies Ordinance, 1962 (LVII of 1962) and includes anybody corporate which transacts the business of banking in Pakistan;] 10[(4) “Board” shall have the same meaning as defined under clause (8) of section 2 of the Income Tax Ordinance, 2001 (XLIX of 2001);] 11[(4A) “Chief Commissioner” means a person appointed as the chief Commissioner Inland Revenue under section 30;] 12[(4AA) “Commissioner (Appeals)” means Commissioner of Inland Revenue (Appeals) appointed under section 30;] 13[(5) “Commissioner"" means the Commissioner of Inland Revenue appointed under…