1. A registered person who does not fulfil any of the conditions prescribed in clause (1) of section 2 of the Act shall automatically become a non-active taxpayer and his name shall be removed from the active taxpayers list maintained by the Board.

2. A non-active taxpayer shall not be entitled to—

file Goods Declarations for import or export;
issue sales tax invoices;
claim input tax or refund; or
avail any concession under the Act or rules made thereunder.

3. No person, including government departments, autonomous bodies and public sector organizations, shall make any purchases from a non-active taxpayer.

4. In case of entry of an invoice issued by a non-active taxpayer by any registered buyer in Annexure-A of his return, a message shall appear to the effect that the supplier is a non-active taxpayer and no input tax credit shall be admissible against such invoice.


#NonActiveTaxpayerSalesTax #FBR #RestrictionNonActiveTaxpayer

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