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
Feel Free to reach me via
WhatsApp: +923166283459
Email: info@neafsolutions.com
Web: www.neafsolutions.com
Facebook Page NE Accounting & Financial Solutions
![](https://s2.save4k.ru/pic/M8vWS2PTDpo/maxresdefault.jpg)