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.
Observed surface forms (1)
| Surface form | Occurrences |
|---|---|
| Sales Tax Act, 1990 | 0 |
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 ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.