active taxpayer definition
active taxpayer means a registered person who does not fall in any of the following categories, namely:-
active taxpayer means a registered person, who is regularly filing return and paying tax, as due in terms of this Act, and is so appearing in the active taxpayers’ list, as displayed by the Management Committee and updated from time to time on official website of the Authority; provided that the Management Committee may allow any taxpayer, not appearing in the said list, to be treated as an active taxpayer, for the purposes of this Act and nothing shall bar the Management Committee to declare any taxpayer as inactive, despite being included in the list;
active taxpayer means a registered person whose registration has not been suspended or blacklisted by the Punjab Revenue Authority (Authority) and who has filed his tax return for at least one of the preceding three consecutive tax periods.
More Definitions of active taxpayer
active taxpayer means a person registered under section 14 of the Act but does not fall in any of the following categories, namely:-