Sales Tax Act, 1990
The Sales Tax Act 1990 was enacted for the purpose of levying, altering, imposing, adjustment, collection, and remission of sales tax and all the matters arise in relation therewith. Subject to the provisions of this Act, there shall be charged, levied, and paid a tax known as Sales Tax at the rate of fifteen per cent (15% as amended from time to time through finance acts) of the value of taxable supplies made in Pakistan by a registered person in the course or furtherance of any taxable activity carried on by him and goods imported into Pakistan. This Act is in force and extends to the whole of Pakistan.
