KARACHI (January 03 2004): The Central Board of Revenue (CBR) has announced a uniform policy for blacklisting and suspension of sales tax registration of suspected persons under Section 21(4) of the Sales Tax Act, 1990.
The policy, laid down through a Sales Tax General Order 6/2003, provides that a registered or enrolled person may be blacklisted or his registration suspended, pending further inquiry where the Collector is satisfied that he has issued fake invoices evaded tax or committed tax fraud.
The bases for such satisfaction may include the following:
