SALES TAX GENERAL ORDER NO. 106 / 2019, Islamabad, the 4th October, 2019

DEFINITION/RULES FOR CNIC/GOOD FAITH FOR SALES TAX Government of Pakistan Revenue Division Federal Board of Revenue **** C.No. 1/2-STB/2019 Islamabad, the 4th October, 2019 SALES TAX GENERAL ORDER NO. 106 / 2019 SUBJECT: DEFINITION/RULES FOR CNIC/GOOD FAITH FOR SALES TAX Keeping in view the problems reported by the registered persons is ensuring proper identity of the buyer to fulfil the requirement of reporting NTN/NIC of the buyer in terms of section 23 of the Sales Tax Act, 1990, it is directed that the NIC/NTN of the buyer with respect to taxable supplies to an unregistered person shall be deemed to have been reported in good faith by the supplier provided that: (a) The tax invoice complies with the requirements of section 23(b) of the Act. (b) Payment made by or on behalf of the unregistered purchaser of the amount of the…