Notification on Empowerment of Commissioner-IR for Condonation of Time-Limit under Sales Tax Act

• Federal Board of Revenue in Pakistan has issued a notification regarding the condonation of time limits under the Sales Tax Act, 1990
• Commissioner-IR has been empowered to condone time limits for applications or acts specified under the Act
• Registered persons must submit an application stating grounds for delay to the Commissioner-IR
• Commissioner-IR must decide on the case within 30 days if no further information is required, or within 45 days if additional information is needed
• The Commissioner-IR can approve the application and condone the time limit for up to three years
• A monthly report of processed cases must be submitted to the Chief Commissioner-IR by the Commissioner-IR

Source: download1.fbr.gov.pk

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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