Punjab Sales Tax on Services Act, 2012

Chapter-I

PRELIMINARY

From: 2023-11-01 - To: 0000-00-00 2. Definitions.- In this Act: 1[(1) “active taxpayer” means a registered person: (i) whose registration has not been suspended or blacklisted by the Authority; and (ii) who has filed his tax return for at least one of the preceding three consecutive tax periods;] 2[3(1A)] “Additional Commissioner” means a person appointed as Additional Commissioner of the Authority; 3[(1B)] “Appellate Tribunal” means the Appellate Tribunal established under the Punjab Revenue Authority Act 2012 (XLIII of 2012);] (2) “arrears”, in relation to a person, shall mean, on any day, the tax due and payable by the person under the Act or the rules before that day but which has not yet been paid; (3) “Assistant Commissioner” means a person appointed as an Assistant Commissioner of the Authority; (4) “associates” or “associated persons” refer to: (a) two persons, where the relationship between them is such that one may reasonably be expected to act in accordance with the intentions of the other, or both persons may reasonably be expected to act in accordance with the intentions of a third person but two persons shall not be associates solely by reason of the fact that one person is an employee of the other or both persons are employees of a third person; (b) without prejudice to the generality of paragraph (a) and subject to paragraph (c), the following persons shall always be treated as associates: (i) an individual and a relative of that individual; (ii) members of an association of persons; (iii) a member of an association of persons and the association, where the member, either alone or together with an associate or associates under another application of this section controls fifty per cent or more of the rights to income or capital of the association; (iv) a shareholder in a company and the company, where the shareholder, either alone or together with an associate or associates under another application of this section, controls either directly or through one or more interposed persons: a. fifty per cent or more of the voting power in the company; b. fifty per cent or more of the rights to dividends; or c. fifty per cent or more of the rights to…