Sales Tax Rules, 2006

CHAPTER-XIV-AD

PROCEDURE FOR SEALING AND DE-SEALING OF BUSINESS PREMISES OF TIER-1 RETAILERS

From: 2023-12-07 - To: 0000-00-00 150ZER. Procedure for de-sealing of business premises of nonintegrated tier-1 retailers.– Where business premises have been sealed under rule 150ZEP, the procedure for de-sealing of business premises shall be as under:– (1) The Commissioner Inland Revenue having jurisdiction shall impose a penalty prescribed under serial No. 25A of section 33 of the Act and ensure its payment; (2) The business premises of non-integrated tier-1 retailer shall remain sealed till the payment of penalty and integration of all POS machines installed in all its branches or outlets; (3) The integration process shall be carried out in presence of FBR team constituted for this purpose by the respective Commissioner Inland Revenue having jurisdiction. In order to ensure error-free integration of teir-1 retailer, the team so…