Dec 27, 2019: President Dr Arif Alvi on Friday promulgated the Tax Laws (Second Amendment) Ordinance 2019, further amending certain tax laws.
The Ordinance XXVI of 2019 promulgated on Thursday and issued on Friday, will come into force at once, is called Tax Laws Second Amendment Ordinance, 2019. According to the Ordinance, amendments have been made in the Customs Act 1969 (IV of 1969) after section 3CCA, the directorate general of law and prosecution shall consist of a Director General and as many Directors, additional Directors, Deputy Directors, Assistant Directors, Special Public Prosecutors and such other officers as the Board may, by notification.
Certain amendments have been made in Section 6, 7 ,139, 156, 164, 169, 185A of tax laws. There shall be established an Appellate Tribunal to be called the Customs Appellate Tribunal to exercise the powers and perform the functions conferred on the Customs Appellate Tribunal by this Act. The Appellate Tribunal shall consist of a chairman and such other judicial and technical members, who shall be appointed in such members and in such manner as the Prime Minister may prescribe by rules, which may be made and shall take effect notwithstanding anything contained in section 219 or any other law or rules for the time being in force.
Certain amendments have also been made in the Sales Tax Act, 1990, Tax Ordinance, 2001 Ordinance XLIX of 2001, Income Tax Ordinance, 2001, (XLIX of 2001). The Ordinance has also made certain amendments in Federal Excise Act, 2005.
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