Liability in Pakistani tax law
Sections across 6 laws whose headings refer to liability. 26 provisions in total, taken from the most recent version of each law.
This page is a finding aid. It lists where a topic appears; it does not state what the law requires. Read the linked sections, and the official PDF, before relying on anything.
Sales Tax Rules, 2006
6 matching sections in the 2025-06-30 version.
- section 69C: Registration and liability of person bringing taxable goods from tax-exempt areas
- section 80: Property liable to attachment and sale in execution
- section 150ZQM: Liabilities of the licensee
- section 150ZQZF: Liabilities of the vendor
- section 157: Procedure to be followed for determining minimum liability
- section 158: Criteria for determination of minimum liability
Sales Tax Special Procedures Rules, 2007
6 matching sections in the 2015-06-30 version.
- section 15: Determination of sales tax liability in respect of WAPDA and KESC
- section 21: Determination of tax liability
- section 33: Determination of tax Liability
- section 39A: Tax liability of stevedores
- section 43: Tax Liability
- section 50: Determination of tax liability
Customs Act, 1969
5 matching sections in the 2025-06-30 version.
- section 81: Provisional determination of liability
- section 168: Seizure of things liable to confiscation
- section 178: Punishment of persons accompanying a person possessing goods liable to confiscation
- section 209: Liability of principal and agents
- section 210: Liability of agent appointed by the person-in-charge of a conveyance
Sales Tax Act, 1990
5 matching sections in the 2026-06-30 version.
- section 7: Determination of tax liability
- section 8A: Joint and several liability of registered persons in supply chain where tax unpaid
- section 58: Liability for payment of tax in case of private companies or business enterprises
- section 58B: Liability and obligations of representatives
- section 68: Liability of the registered person for the acts of his agent
Income Tax Ordinance, 2001
3 matching sections in the 2026-06-30 version.
- section 112: Liability in respect of certain security transactions
- section 146D: Recovery of liability outstanding under other laws
- section 173: Liability and obligations of representatives
Federal Excise Rules, 2005
1 matching section in the 2023-10-31 version.
Questions
Which Pakistani tax laws deal with liability?
6 of the laws published here contain provisions whose headings mention liability, across 26 sections in total. The largest number sit in the Sales Tax Rules, 2006 with 6.
Where is liability defined or governed?
There is no single place. Each law handles it within its own scheme, so the relevant section depends on which tax or duty applies to your situation. The sections below are listed by law, with a link to the text of each.