Islamabad, April 17, 2025 — The Federal Board of Revenue (FBR) has introduced stricter rules for sales tax de-registration through the issuance of SRO 608(I)/2025. Under the revised regulations, the FBR has reduced the timeline for processing de-registration applications from 90 days to 60 days. This step is expected to streamline the process while ensuring that applicants do not exploit the system to claim undue benefits. As per the new rules, once a taxpayer submits an online application for de-registration, they will be barred from filing Annex-C, Annex-D, or any sales tax return effective immediately from the date of application submission. In a significant tightening of the rules, the FBR has clarified that no input tax adjustment or sales tax refund shall be allowed to the applicant during the de-registration process. Moreover, other registered persons will also be prohibited from claiming input tax adjustments or refunds based on invoices issued by the person under de-registration, thereby blocking any attempt to manipulate tax credits during the transition period. To ensure transparency and accountability, the FBR has empowered the…