Sunday, 14 April 2024
Sales Tax Recovery Bank Account Attachment

Sales Tax Amendment: FBR to recover arrears through bank account attachment

The Federal Board of Revenue (FBR) would recover sales tax arrears through attachment of bank account, notification issued by the Federal Board of Revenue (FBR).

According to SRO No., 234(i)/20201, the Federal Board of Revenue (FBR) has amended Sales Tax Rules 2006. According to amendment, FBR said that the provisions of rules 210-A to 210-I shall, mutatis mutandis, apply to chapter XI of the Sales Tax Rules 2006, for the purpose of recovery of sales tax arrears from the taxpayers through attachment of the bank account.

Such amendment made in exercise of the powers conferred by sub-section (1) of section 4 read with sections 40 and 45A of the Federal Excise Act, 2005 and section 50 of the Sales Tax Act 1990 read with section 3, sub-section (2) of section 6 and other relevant provisions, the Federal Board of Revenue has introduced the amendment in the Sales Tax Rules 2006.

Sales Tax Rules | Sales Tax Act 1990 | Sales Tax Arrears | FBR | Federal Board of Revenue |

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