Punjab Sales Tax on Services (Authorized Representatives) Rules 2012

From: 2023-11-01 - To: 0000-00-00 THE PUNJAB SALES TAX ON SERVICES (AUTHORIZED REPRESENTATIVES) RULES 2012 No.PRA/Orders.06/2012(6), the 1st August, 2012.– In exercise of the powers conferred under section 76 of the Punjab Sales Tax on Services Act 2012 (XLIII of 2012), the Punjab Revenue Authority, with the approval of the Government, is pleased to make the following rules: Chapter I PRELIMINARY 1. Short title and commencement.– (1) These rules may be cited as the Punjab Sales Tax on Services (Authorized Representatives) Rules 2012. (2) They shall come into force at once. Chapter II AUTHORIZED REPRESENTATIVES 2. Persons authorized to represent a taxpayer.– Only the following persons are authorized to represent a taxpayer before the Authority or its officers, Commissioner (Appeals), Alternative Dispute Resolution Committee and Appellate Tribunal: (a) a person in the employment of the taxpayer working on a fulltime basis; (b) an advocate entered in any rolls, and practicing as such, under the Legal Practitioners and Bar Councils Act, 1973 (XXXV of 1973); (c) a person holding a bachelor or master’s degree in commerce or business administration; (d) a person who has retired or resigned after putting in satisfactory service in the Provincial or Federal tax departments for a period not less than ten years in a post or posts not inferior to that of an Assistant Commissioner: Provided that no such person shall be entitled to represent a taxpayer for a period of one year from the date of his retirement or resignation, or in a case in which he had made or approved any order under the relevant law; and (e) chartered accountant or cost management accountant as defined under the Chartered Accounts Ordinance, 1961 (X of 1961) or as the case may be, in the Cost and Management Accountant Act, 1966 (XIV of 1966). 3. Disqualifications.– The following persons shall not be entitled to represent the registered person: (a) any person who has been convicted as a result of any criminal proceedings under any law; (b) a person who has been dismissed, removed or compulsorily retired from service; (c) a person who is an undischarged insolvent; and (d) a person who has been found guilty…