C. No. 1/2-STB/2019, Islamabad, the 9th August, 2019

SALES TAX CIRCULAR NO. 03 OF 2019 GOVERNMENT OF PAKISTAN REVENUE DIVISION FEDERAL BOARD OF REVENUE (INLAND REVENUE PQLJCY WING) **** C. No. 1/2-STB/2019 Islamabad, the 9th August, 2019 SALES TAX CIRCULAR NO. 03 OF 2019 Further to Sales Tax Circular No. 02 of 2019 dated 1st August, 2019, it is stated that it has been reported by the general public that some businesses are charging sales tax from consumers / buyers without being registered with FBR under the Sales Tax Act, 1990. 2. It is further clarified that Sales Tax Registration Number (STRN) (thirteen digits) is issued to every person who is registered for sales tax purposes and only that person is authorized to charge sales tax on his taxable sales, except where goods fall under Third Schedule to the Sales Tax Act, 1990 (In such cases there is requirement of printing retail price on the product along with the sales tax amount on the product such as tea, ice cream, soap etc). 3. A business which is not registered for sales tax and does not have an STRN is not authorized to charge sales tax on the invoice. 4.…