Section 6: Time and manner of payment

6. Time and manner of payment. – (1) 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 duty of customs payable under the Customs Act, 1969 207[and the provisions of the said Act 208[including section 31A thereof], shall, so far as they relate to collection, payment and enforcement 209[including recovery] of tax under this Act on such goods where no specific provision exists in this Act, apply,]. 210[(1A) Notwithstanding anything contained in any other law for the time being in force, including but not limited to the Protection of Economic Reforms Act, 1992 (XII of 1992), and notwithstanding any decision or judgment of any forum, authority or court whether passed, before or after the promulgation of the Finance Act, 1998 (III of 1998), the provisions of section 31-A of the Customs Act, 1969 (IV of 1969), referred to in sub-section (1) shall be incorporated in and shall be deemed to have always been so incorporated in this Act and no person shall be entitled to any exemption from or adjustment of or refund of tax on account of the absence of such a provision in this Act, or in consequence of any decision or judgment of any forum, authority or court passed on that ground or on the basis of the doctrine of promissory estoppel or on account of any promise or commitment made or understanding given whether in writing or otherwise, by any government department or authority.] (2) The tax in respect of taxable supplies made 211[***] during a tax period shall be paid by the registered person 212[by the date as prescribed in this respect] 213[:] 214[Provided that the Board may, by a notification in the Official Gazette, direct that the tax in respect of all or such classes of supplies (other than zero-rated supplies) of all or such taxable goods, as may be specified in the aforesaid notification, shall be charged, collected and paid in any other way, mode, manner or at time as may be specified therein.] 215[(3) The tax due on taxable supplies 216[***] shall be paid by any of the following modes, namely:- (i) through deposit in a bank designated by the Board; and (ii) through such other mode and manner as may be specified by the Board.] 217[4. ***] 218[(5) The Federal Government may, subject to such conditions, limitations and restrictions as it may impose, by notification in the official Gazette, allow payment of sales tax on installments basis by the Federal or Provincial Governments or any public sector organization on import or supply of any goods or class of goods: Provided that such payment may be allowed from any previous date specified in the notification under this sub-section.]

Effective date: 1990-11-01

Related sections