Sales Tax Act, 1990 (for import-stage sales tax)
E910629
The Sales Tax Act, 1990 (for import-stage sales tax) is the primary Pakistani statute that authorizes and governs the levy, collection, and administration of sales tax on goods at the time of their import into the country.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Sales Tax Act, 1990 (for import-stage sales tax) canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T11188775 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Sales Tax Act, 1990 (for import-stage sales tax) Context triple: [Pakistan Customs, legalBasis, Sales Tax Act, 1990 (for import-stage sales tax)]
-
A.
Customs Tariff Act, 1975 (India)
The Customs Tariff Act, 1975 (India) is the primary legislation that prescribes import and export duties and provides the legal basis for classifying and levying customs tariffs in India.
-
B.
Import Duties Act 1932
The Import Duties Act 1932 was a key piece of British protectionist legislation that introduced general tariffs on most imported goods, marking a major shift away from the country's longstanding free trade policy during the interwar period.
-
C.
Customs Act, 1962 (India)
The Customs Act, 1962 (India) is the principal legislation governing the levy, collection, and administration of customs duties and the regulation of imports and exports in India.
-
D.
Expanded Value Added Tax (EVAT) law
The Expanded Value Added Tax (EVAT) law is a Philippine tax reform measure that broadened the coverage and rate of the value-added tax to increase government revenue and address fiscal deficits.
-
E.
Goods and Services Tax Act 1985 (New Zealand)
The Goods and Services Tax Act 1985 (New Zealand) is the primary legislation that establishes and governs New Zealand’s value-added consumption tax system, including the rules for charging, collecting, and administering GST.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Sales Tax Act, 1990 (for import-stage sales tax) Target entity description: The Sales Tax Act, 1990 (for import-stage sales tax) is the primary Pakistani statute that authorizes and governs the levy, collection, and administration of sales tax on goods at the time of their import into the country.
-
A.
Customs Tariff Act, 1975 (India)
The Customs Tariff Act, 1975 (India) is the primary legislation that prescribes import and export duties and provides the legal basis for classifying and levying customs tariffs in India.
-
B.
Import Duties Act 1932
The Import Duties Act 1932 was a key piece of British protectionist legislation that introduced general tariffs on most imported goods, marking a major shift away from the country's longstanding free trade policy during the interwar period.
-
C.
Customs Act, 1962 (India)
The Customs Act, 1962 (India) is the principal legislation governing the levy, collection, and administration of customs duties and the regulation of imports and exports in India.
-
D.
Expanded Value Added Tax (EVAT) law
The Expanded Value Added Tax (EVAT) law is a Philippine tax reform measure that broadened the coverage and rate of the value-added tax to increase government revenue and address fiscal deficits.
-
E.
Goods and Services Tax Act 1985 (New Zealand)
The Goods and Services Tax Act 1985 (New Zealand) is the primary legislation that establishes and governs New Zealand’s value-added consumption tax system, including the rules for charging, collecting, and administering GST.
- F. None of above. chosen
Statements (49)
| Predicate | Object |
|---|---|
| instanceOf |
Pakistani fiscal statute
ⓘ
tax law ⓘ |
| appliesAt | customs clearance stage ⓘ |
| appliesTo | goods imported into Pakistan ⓘ |
| collectionMechanism | withholding of sales tax by customs authorities at import ⓘ |
| contains |
charging provisions for sales tax
ⓘ
exemptions for specified goods ⓘ |
| country | Pakistan ⓘ |
| defines |
importer
ⓘ
input tax ⓘ output tax ⓘ registered person ⓘ taxable goods ⓘ taxable supplies ⓘ |
| enforcedBy |
Federal Board of Revenue
NERFINISHED
ⓘ
Pakistan Customs NERFINISHED ⓘ |
| governs |
administration of sales tax on import of goods
ⓘ
collection of sales tax on import of goods ⓘ levy of sales tax on import of goods ⓘ |
| implementedThrough |
notifications and SROs issued by FBR
ⓘ
subordinate legislation and rules ⓘ |
| jurisdiction | Islamic Republic of Pakistan NERFINISHED ⓘ |
| language |
English
ⓘ
Urdu language ⓘ
surface form:
Urdu
|
| legalBasisFor | import-stage sales tax in Pakistan ⓘ |
| legalSystem | Pakistani law ⓘ |
| legislature | Parliament of Pakistan NERFINISHED ⓘ |
| leviedAt | time of import ⓘ |
| leviedOn | taxable goods ⓘ |
| objective |
to raise federal revenue through sales tax
ⓘ
to regulate taxation of goods at import stage ⓘ |
| providesFor |
appeals and dispute resolution in sales tax matters
ⓘ
assessment of sales tax ⓘ collection and recovery of sales tax ⓘ input tax credit mechanism ⓘ offences and penalties relating to sales tax ⓘ refunds and adjustments of sales tax ⓘ registration of taxpayers for sales tax ⓘ |
| relatedTo |
Customs Act, 1969
NERFINISHED
ⓘ
Federal Excise Act, 2005 NERFINISHED ⓘ Income Tax Ordinance, 2001 NERFINISHED ⓘ |
| scope | federal ⓘ |
| status | in force ⓘ |
| subjectMatter |
import-stage sales tax
ⓘ
indirect taxation ⓘ sales tax ⓘ |
| taxBase | value of imported goods as determined under customs law ⓘ |
| taxType | value-added tax–style sales tax ⓘ |
| yearEnacted | 1990 ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Sales Tax Act, 1990 (for import-stage sales tax) Description of subject: The Sales Tax Act, 1990 (for import-stage sales tax) is the primary Pakistani statute that authorizes and governs the levy, collection, and administration of sales tax on goods at the time of their import into the country.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.