The document outlines the key chapters and sections of The Sales Tax Act of 1990 in Pakistan. It covers preliminary aspects like short title and commencement, definitions of terms. It also covers the scope and payment of tax, including exemptions, rates, time and manner of payment, determination of tax liability, input tax credits, refunds and assessments. Other sections address registration requirements, record keeping, returns, appointment of tax authorities and their powers, offences and penalties, appeals, recovery of arrears, and general administration matters like service of notices and rectification of mistakes.

1. The Sales Tax Act, 1990
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2. CHAPTER 1 (PRELIMINARY)
Section 1
Short title, extend and
commencement
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3. CHAPTER 1 (PRELIMINARY)
Section 2
Definitions
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4. CHAPTER 2 (SCOPE AND PAYMENT OF TAX)
Section 3
Scope of tax
3B: Collection of excess sales tax
etc
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5. CHAPTER 2 (SCOPE AND PAYMENT OF TAX)
Section 4
Zero rating
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6. CHAPTER 2 (SCOPE AND PAYMENT OF TAX)
Section 5
Change in the rate of tax
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7. CHAPTER 2 (SCOPE AND PAYMENT OF TAX)
Section 6
Time and manner of payment
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8. CHAPTER 2 (SCOPE AND PAYMENT OF TAX)
Section 7
Determination of tax liability
7A. Levy and collection of tax on
specified goods on value
addition
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9. CHAPTER 2 (SCOPE AND PAYMENT OF TAX)
Section 8
Tax credit not allowed
8A. Joint and several liability of
registered persons in supply chain
where tax unpaid
8B. Adjustable input tax
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10. CHAPTER 2 (SCOPE AND PAYMENT OF TAX)
Section 9
Debit and credit note
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11. CHAPTER 2 (SCOPE AND PAYMENT OF TAX)
Section 10
Refund of input tax
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12. CHAPTER 2 (SCOPE AND PAYMENT OF TAX)
Section 11
Assessment of tax and recovery of
tax not levied or short levied or
erroneously refunded
11A. short paid amounts recoverable
without notice
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13. CHAPTER 2 (SCOPE AND PAYMENT OF TAX)
Section 13
Exemption
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14. CHAPTER 2 (REGISTRATION)
Section 14
Registration
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15. CHAPTER 3 (REGISTRATION)
Section 21
De-registration, blacklisting and
suspension of registration
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16. CHAPTER 4 (BOOK KEEPING AND INVOICING REQUIREMENTS)
Section 22
Records
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17. CHAPTER 4 (BOOK KEEPING AND INVOICING REQUIREMENTS)
Section 23
Tax invoices
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18. CHAPTER 4 (BOOK KEEPING AND INVOICING REQUIREMENTS)
Section 24
Retention of record and
documents for six years
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19. CHAPTER 4 (BOOK KEEPING AND INVOICING REQUIREMENTS)
Section 25
Access to record, document, etc
25A. Drawing of samples
25AA. Transactions between
associates
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20. CHAPTER 5 (RETURNS)
Section 26
Returns
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21. CHAPTER 5 (RETURNS)
Section 27
Special return
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22. CHAPTER 5 (RETURNS)
Section 28
Final return
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23. CHAPTER 5 (RETURNS)
Section 29
Return deemed to have been
made
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24. CHAPTER 6 (APPOINTMENT OF OFFICERS OF SALES TAX & THEIR POWERS)
Section 30
• Appointment of authorities
• 30A. directorate General (Intelligence and Inland Revenue)
• 30B. Directorate General Internal Audit
• 30C. directorate General of Training and Research
• 30D. Directorate General of Valuation
• 30DD. Directorate of Post Clearance Audit
• 30E. Powers and Functions of Directorate, etc
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25. CHAPTER 6 (APPOINTMENT OF OFFICERS OF SALES TAX & THEIR POWERS)
Section 31
Powers
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26. CHAPTER 6 (APPOINTMENT OF OFFICERS OF SALES TAX & THEIR POWERS)
Section 32
Delegation of powers
32A. Special audit by Chartered
Accountants or cost Accountants
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27. CHAPTER 7 (OFFENCES AND PENALTIES)
Section 33
Offences and penalties
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28. CHAPTER 7 (OFFENCES AND PENALTIES)
Section 34
Default surcharge
34A. Exemption from penality and
default surcharge
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29. CHAPTER 7 (OFFENCES AND PENALTIES)
Section 37• Power to summon persons to give evidence and produce documents in inquiries under
the Act
• 37A. Power to arrest and prosecute
• 37B. Procedure to be followed on arrest of a person
• 37C. Special Judges
• 37D. Cognizance of offences by special judges
• 37E. Special judge, etc. to have exclusively jurisdiction
• 37F. Provisions of code of criminal procedure, 1898, to apply
• 37G. Transfer of cases
• 37H. Place of sittings
• 37I. Appeal to the High Court
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30. CHAPTER 7 (OFFENCES AND PENALTIES)
Section 38
•Authorized officers to have access to
premises, stocks, accounts and records
•38A. Power to call for information
•38B. Obligation to produce documents and
provide information
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31. CHAPTER 7 (OFFENCES AND PENALTIES)
Section 40
•Searches under warrant
•40B. Posting of Inland Revenue Officer
•40C. Monitoring or tracking Electronic or
other means
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32. CHAPTER 8 (APPEALS)
Section 45
•45A. Power of the Board and
Commissioner to call for records
•45B. Appeals
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33. CHAPTER 8 (APPEALS)
Section 46
Appeals to Appellate Tribunal
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34. CHAPTER 8 (APPEALS)
Section 47
•Reference to high court
•47A . Alternative dispute
resolution
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35. CHAPTER 9 (RECOVERY OF ARREARS)
Section 48
Recovery of arrears of tax
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36. CHAPTER 9 (RECOVERY OF ARREARS)
Section 49
•Sales of taxable activity or transfer
of ownership
•49A. Liquidators
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37. CHAPTER 9 (RECOVERY OF ARREARS)
Section 50
•Power to make rules
•50A. Computerized system
•50B. Electronic scrutiny and
intimation
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38. CHAPTER 9 (RECOVERY OF ARREARS)
Section 51
•Bar of suits, prosecution and
other legal proceedings
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39. CHAPTER 9 (RECOVERY OF ARREARS)
Section 52
•Appearance by authorized
representative
•52A. e-intermediaries to be
appointed
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40. CHAPTER 9 (RECOVERY OF ARREARS)
Section 53
•Estate of deceased person
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41. CHAPTER 9 (RECOVERY OF ARREARS)
Section 54
•Estate in bankruptcy
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42. CHAPTER 9 (RECOVERY OF ARREARS)
Section 55
•Removal of difficulties
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43. CHAPTER 9 (RECOVERY OF ARREARS)
Section 56
•Service of orders; decision etc
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44. CHAPTER 9 (RECOVERY OF ARREARS)
Section 57
•Rectification of mistake
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45. CHAPTER 9 (RECOVERY OF ARREARS)
Section 58
•Liability for payment of tax in the case of
private companies or business
enterprises
•58A. Representative
•58B. Liability and obligations of
representatives
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46. CHAPTER 9 (RECOVERY OF ARREARS)
Section 59
•Tax paid on stocks acquired
before registration
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47. CHAPTER 9 (RECOVERY OF ARREARS)
Section 60
Powers to deliver certain goods
without payment of tax
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48. CHAPTER 9 (RECOVERY OF ARREARS)
Section 61
•Repayment of tax in certain cases
•61A. Repayment of tax to persons
registered in Azad Jammu and
Kashmir
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49. CHAPTER 9 (RECOVERY OF ARREARS)
Section 62
•Drawback allowable on re-
export
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50. CHAPTER 9 (RECOVERY OF ARREARS)
Section 63
•Drawback on goods taken into
use between importation and
re-exportation
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51. CHAPTER 9 (RECOVERY OF ARREARS)
Section 64
•Power to declare what goods
are identifiable and to prohibit
drawback in case of specified
foreign territory
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52. CHAPTER 9 (RECOVERY OF ARREARS)
Section 65
•Exemption of tax not levied or
short levied as a result of
general practice
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53. CHAPTER 9 (RECOVERY OF ARREARS)
Section 66
•Refund to be claimed within one
year
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54. CHAPTER 9 (RECOVERY OF ARREARS)
Section 67
•Delayed refund
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55. CHAPTER 9 (RECOVERY OF ARREARS)
Section 68
•Liability of the registered person
for the acts of his agent
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56. CHAPTER 9 (RECOVERY OF ARREARS)
Section 69
•Issuance of duplicate of sales
tax documents
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57. CHAPTER 9 (RECOVERY OF ARREARS)
Section 70
•Computation of limitation
period
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58. CHAPTER 9 (RECOVERY OF ARREARS)
Section 71
•Special procedure
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59. CHAPTER 9 (RECOVERY OF ARREARS)
Section 72
•Officers of sales tax to follow Board’s orders, etc
•72A. Reference to the authorities
•72B. Selection of audit by the board
•72C. Reward to Inland Revenue Officers and
Officials
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60. CHAPTER 9 (RECOVERY OF ARREARS)
Section 73
•Certain transactions not
admissible
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61. CHAPTER 9 (RECOVERY OF ARREARS)
Section 74
•Condonation of time limit
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62. CHAPTER 9 (RECOVERY OF ARREARS)
Section 75
•Application of the provisions of Act
IV of 1969 to sales tax
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63. Note
Sections 12, 13, 15, 16, 17, 18,
19, 20, 35, 36, 41,42,43,44 are
omitted by amendments
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