- Sales Tax Act, 1990 empowers IR officers to arrest and prosecute for non-compliance with tax laws
- Section 37 grants IR officers authority to summon individuals for evidence or documents during inquiries
- Summoned individuals must attend in person or via authorized representative
- Inquiries conducted by IR officers are considered judicial proceedings
- Section 37A empowers IR officers to arrest individuals suspected of tax fraud
- Arrests are conducted in accordance with the Code of Criminal Procedure
- Commissioner can compound offences if accused pays evaded tax, surcharge, and penalties
- Directors or officers of companies may also face arrest for corporate tax fraud
- Provisions aim to curb tax fraud and enhance compliance
- Taxpayers urged to adhere to tax laws to avoid legal repercussions
- FBR emphasizes voluntary compliance to avoid penalties in the Act
Source: pkrevenue.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
