Sales Tax General Order No. 05 of 2023, Islamabad, the 30th November, 2022

SROS: Sales Tax General Order No. 05 of 2023, Islamabad, the 30th November, 2022 Tier-1 Retailers - Integration with FBR’s POS System Government of Pakistan Revenue Division Federal Board of Revenue Directorate General of Digital Initiatives Islamabad **** C.No. 01/POS/IR/2021/239409-R Islamabad, the 30th November, 2022 Sales Tax General Order No. 05 of 2023 Subject: Tier-1 Retailers - Integration with FBR’s POS System The Finance Act, 2019 added sub-section (6) to section 8B of the Sales Tax Act, 1990 (“the STA, 1990”) whereby a Tier-1 Retailer “(T-1R)” who did not integrate its retail outlet in the manner prescribed under sub-section (9A) of section 3 of the STA, 1990 during a tax period, its adjustable tax for that period would be reduced by 15%. The figure of 15% has been raised to 60% vide Finance Act, 2021. 2. In order to operationalize this important provision of law, a system-based approach has been adopted whereby all T-IRs who are liable to integrate but have not yet integrated, with effect from July-2021 (Sales Tax Returns filed in August, 2021) are to be dealt with as per the procedure laid down in STGO No. 1 of 2022 issued on 3rd August 2021. 3. Vide the instant Sales Tax General Order, a list of 81 identified T-IRs has been placed on FBR’s web portal at www.fbr.gov.pk allowing them to integrate with FBR’s system by 12th of December, 2022 and the procedure of exclusion from this list of 89 identified T-IRs shall apply as laid down in STGO 17 of 2022 dated 13.05.2022. 4. Upon filing of Sales Tax Return for the month of November, 2022 for all hereby notified T-IRs not having yet integrated, their input tax claim would be disallowed as above, without any further notice or proceedings, creating tax demand by the same amount. Enclosed: List of 89 Integrateble Tier-1 Retailers (Osama Sameer) Deputy Director (POS-I) Circulation:- (i) SA to Chairman, FBR (ii) SA to Member (IR-Operations), FBR (iii) Chief Commissioners LTOs, CTOs, MTO, RTOs (iv) Pakistan Tax Bar Association (PTBA) (v) Webmaster, FBR (HQ) for uploading SR. # TAX OFFICE NAME STRN NTN TAXPAYER NAME BUSINESS NAME CATEGORY OF 2(43A) 1 CTO ISLAMABAD 3277876283961 5125462 MR. SANAULLAH M/S TEA…