Sales Tax General Order No. 10 of 2022, Islamabad, 3rd March, 2022

SROS: Sales Tax General Order No. 10 of 2022, Islamabad, 3rd March, 2022 Tier-1 Retailers - Integration with FBR’s POS System Government of Pakistan Revenue Division Federal Board of Revenue Inland Revenue ***** Islamabad, 3rd March, 2022 C.No.01/POS/IR/2021/51822-R Sales Tax General Order No. 10 of 2022 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…