S.R.O.1788(I)/2023, Islamabad, the 11th December, 2023

SROS: S.R.O.1788(I)/2023, Islamabad, the 11th December, 2023 Amendments in the Sales Tax Rules, 2006 Government of Pakistan Revenue Division Federal Board of Revenue ***** NOTIFICATION (SALES TAX) Islamabad, the 11th December, 2023. S.R.O.1788(I)/2023.- In exercise of the powers conferred by section 50 of the Sales Tax Act, 1990, the Federal Board of Revenue is pleased to direct that the following further amendments shall be made in the Sales Tax Rules, 2006, namely:- “In the said Rules, in Chapter XIV-BB, (i) for the heading “INTEGRATION OF TIER-I RETAILERS AND LICENSING THEREOF” the heading “INTEGRATION FOR ELECTRONIC INVOICING AND LICENSING THEREOF” shall be substituted; (ii) for the expression “Tier-I Retailers” or “Tier-I Retailer” appearing any where in the chapter, the words “registered person” shall be substituted; (iii) in rule 150ZQZH,- (a) for sub-rule (1), the following shall be substituted, namely:- “(1) No person shall carry out integration of the registered persons, including tier-I retailers, through software unless he has obtained a license under these rules.; and (b) for sub-rule (3), the following shall be substituted, namely:- “(3) Every payment counter whether fixed or portable and generates invoices for receipt of payment either in cash or through debit or credit card shall be integrated with the Board through the system accredited and licensed by the Board.; and (c) sub-rule 4 shall be omitted.”. (iv) in rule 150ZQZI, for sub-rules (1) and (2), the following shall be substituted; “(1) Board shall nominate a licensing committee which shall function in accordance with the provisions of these rules or any other instructions, procedures, issued by the Board. (2) Member Digital Initiatives shall be the convener of the licensing committee.”. in rule 150ZQZJ for sub-rules (1) and (2), the following shall be substituted, namely:- (1) An application for grant of license for integration of any registered person, shall be made in duplicate to the Board. (2) No application under sub rule (1) shall be considered, unless it is accompanied by — (i) a comprehensive profile of the company; (ii) brief about managerial and technical personnel indicating…