Written by Akhter Syed in Taxation Taxpayers required to use electronic tax registers must install authenticated devices within seven days, issue receipts for every sale and retain electronic reports for five years. The Federal Board of Revenue (FBR) has prescribed detailed requirements for the installation, operation and maintenance of electronic tax registers (ETRs) for tax year 2027. The FBR issued the Income Tax Rules, 2002, updated up to September 15, 2026, for tax year 2027, covering the period from July 1, 2026, to June 30, 2027. Under Rule 30A, taxpayers required to use an electronic tax register must install the device within seven days of its authentication by the Commissioner having jurisdiction over their cases. They must also obtain a Register Identification Number (RIN), which must be permanently affixed to the electronic tax register. The rules require taxpayers to record all their sales through the authenticated device and issue printed receipts for every transaction. The original receipt must be delivered to the purchaser. If the electronic tax register becomes unavailable, taxpayers may use a substitute device, provided it has been duly…