C. No. 5(1) ST.L&P/FF1f2023/     Islamabad, the 07th September. 2023

Government of Pakistan Revenue DivisionFederal Board Of RevenueSales Tax OperationsC. No. 5(1) ST.L&P/FF1f2023/37480      Islamabad, the 07th September. 2023Sales Tax General Order No. or 2023Subject:    Standard Operating Procedures (SOPs) to Deal with CasesInvolving Fake I Flying InvoicesOf laid. myriad of cases have emerged which establish the huge frequency or use Of fake / flying invoices by the registered persons thereby compromising not only the government revenues but also creating legally-inadmissible refunds. Hence, in order to create uniformity in approach and consistency in reporting line and to deter the use or fake and flying invoices and effectively eliminate such malpractiee. Federal Board of Revenue (FBR) is pleased to formulate and implement. with immediate effect. the following Standard Operating Procedure (SOP):Identification or fake and  flying invoices by Dedicated Staff(i)    Keeping in view the pervasive use of fake / flying invoices and sensitive nature of the task. each Chief Commissioner IR shall dedicate at least two senior Officers of impeccable integrity. for the purpose of identification of fake/flying invoices and registered bogus/dummy turrns in the respective jurisdictions. This function shall primarily be assigned to the Assessment & Processing Cell, already existing in the respective formation. An uninterrupted and full access to sales &  FED data available on IRIS. ITMS. CREST, FASTER and other relevant automated systems Shull bc given to said officer(s) Y A & P Cell to enable them for an effective data analysis and examination or whole supply chain through scrutiny of registered persons' sales tux returns and registrations, For this purpose. the CClRs shall coordinate With Member IT getting access for the dedicated staff.(ii)    The said on-leer(s) I Cell shall obtain complete data and make its thorough scrutiny to ascertain truthfulness of declarations or otherwise for detection (iv) On having captured the data or fake / flying invoices and particulars of registered persons involved in the fraudulent…