Sales Tax General Order 46 of 2013
“FBR has made certain amendments in the procedure for maintenance of Active Taxpayers List vide STGO 46 of 2013 dated 13.11.2013.
1- Now name of a taxpayer will be removed from the list in case of non filing by the end of calender month following the end of calender month of due date of special return under section 27 of the Sales Tax Act, 1990, statement under section 115 of the Income Tax Ordinance, 2001, or quarterly statement under section 165 of the Income Tax Ordinance, 2001.
Previously time for removal was reduced to the end of calender month in which due date falls.