S.R.O. 252(I)/2022, Islamabad the 16th February, 2022

SROS: S.R.O. 252(I)/2022, Islamabad the 16th February, 2022 Amendments in the Sales Tax Rules, 2006 Government of Pakistan Revenue Division Federal Board of Revenue Inland Revenue **** Islamabad the 16th February, 2022 NOTIFICATION (SALES TAX) S.R.O. 252(I)/2022.- In exercise of the powers conferred by section 50 of the Sales Tax Act, 1990, read with sub-section (43A) of section 2, sub- section (9A) of section 3, section 33, section 40C, and 56C thereof, the Federal Board of Revenue is pleased to direct that the following further amendments shall be made in the Sales Tax Rules, 2006, namely:- In the aforesaid Rules, after Chapter XIV-AC, the following new Chapter shall be inserted, namely:- “CHAPTER XIV-AD Procedure for Sealing and De-sealing of Business Premises of Tier-1 Retailers 150 ZEN. Application.- The provisions of this chapter shall apply to the following persons, namely:- (1) any person who is integrated for monitoring, tracking, reporting or recording of sales, production and similar business transactions with the Board or its computerized system, conducts such transactions in a manner so as to avoid monitoring, tracking, reporting or recording of such transactions, or issues an invoice which does not carry’ the prescribed invoice number or barcode or QR code or bears duplicate invoice number or counterfeit barcode or QR code; and (2) any person who is required to integrate his business as stipulated under sub-section (9A) of section 3 read with sub-section 43 A of section 2, but fails to get himself registered under the Act. and if registered, fails to integrate in the manner as required under the law and rules made thereunder. 150ZEO. Procedure for sealing of business premises of integrated tier- 1 retailers.- The business premises of such person as mentioned in sub-rule (1) of rule 150ZEN shall be liable to be sealed in the manner prescribed as under:- 0) the Commissioner Inland Revenue, in whose territorial jurisdiction the business premises of tier-1 retailer is located, may initiate proceedings For sealing of the business premises on the basis of information that such person was found involved in the issuance of tax invoice that does not carry…