SALES TAX INTRODUCTION:

Here I would like to share with you the introduction to the sales tax laws applied in Pakistan.

Sales Tax Laws mainly include:

SALES TAX ACT 1990

SALES TAX RULES 2006

and some special rules include

Sales Tax Special Procedure Rules, 2007

Sales Tax Special Procedure (Withholding) Rules, 2007

Here are the useful notes on SALES TAX for better understanding of the above mentioned Laws.

01 PREAMBLE OF SALES TAX ACT 1990

02 Extent and applicability of Sales Tax Act, 1990

01 -Preamble of SALES TAX ACT 1990

The preamble of Sales tax Act, 1990 states that it is an act to consolidate and
amend the law relating to the levy of a tax on the sale, importation, exportation,
production, manufacture or consumption of goods.

Therefore, tax under the provisions of SALES TAX ACT 1990 is leviable on;

i) the sale of goods

ii) import,

iii) export,

iv) production,

v) manufacture and

vi) consumption of goods.