ZIA ULLAH versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Section 18 and 19 Sales Tax Registration Rules, 1996, the establishment of the Office of Federal Tax Ombudsman Ordinance (XXV of 2000), Circular 5, 6, Section 9 Registration under Section 18 of the Sales Tax Act, issued by the Secretary Sales Tax The Letter (L&P) showed that it sought to materially amend the Sales Tax Registration Rules, 1996, which contained new requirements for registration and indicated that the law or regulations contained significant Changes cannot be made via circular instructions. The Central Board of Revenue did not have the authority to add conditions that were not included in the rules. Letters 2 (3) (i) (a) and (b) were followed by the corruption issued by the Central Board of Revenue dated 16th 2003. Order to withdraw circular instructions issued by C No. 3 (2) STP / 99 (Pt I) of Ordinance No. XXXV of 2000 Federal Tax Ombudsman
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