STGO 16 of 2013 dated 11.04.2013
“FBR has made certain amendments in the procedure for maintenance of Active Taxpayers List vide STGO 16 of 2013 dated 11.04.2013. Certain new eventualities have been added for removal of name of the taxpayer from the list besides the discrepancies already mentioned in STGO 34 of 2010 dated 16.09.2010.
1- Now name of a taxpayer will be removed from the list, if, (i) he fails to file special return under section 27 of the Sales Tax Act, 1990, (ii) he fails to file statement under section 115 of the Income Tax Ordinance, 2001, or (iii) he fails to file statement for 1 quarter under section 165 of the Income Tax Ordinance, 2001.
2- Mismatch of invoice will also be treated as discrepancy now.
3- Discrepancy notice will be issued on non submission of sales tax return for one (1) tax period, priorly this condition was meant for non-submission of two consecutive sales tax returns.
4- If a taxpayer is declared non-active for reasons of non-filing of return/statement, the name of taxpayer will be restored as Active Taxpayer on filing of the return/statement along with payment of any dues, if any.”