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TIME AND MANNER OF PAYMENT (CHARGING PROVISIONS)

Date December 17, 2021

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Question 1 of 2

1. Question
According to Section 6, the tax in respect of goods imported into Pakistan shall be charged and paid in the same manner and at the same time as if it were:
- a sales tax payable under the Customs Act, 1969
- a responsibility of customs payable under the Customs Act, 1969
- a duty of customs payable under the Customs Act, 1969
- an arrears of customs payable under the Customs act, 1969
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Question 2 of 2

2. Question
According to Section 6, the tax in respect of taxable supplies made during a tax period:
- shall be paid by the withholding agent
- shall be paid by the listed person
- shall be paid by the registered person
- shall be paid by the unregistered person
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CHANGE OF RATE OF TAX AND EFFECT THEREOF (CHARGING PROVISIONS)

December 17, 2021

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DETERMINATION OF TAX LIABILITY (CHARGING PROVISIONS)

December 17, 2021

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