What changed in the Sales Tax Rules, 2006 between the 2020-12-31 and 2021-08-31 versions
Between the version published 2020-12-31 and the one published 2021-08-31, 24 sections appeared for the first time.
Reading this in plain terms: a section appearing for the first time usually means a new provision was inserted. A section disappearing usually means it was omitted, though it can also have been moved under a new heading this comparison did not match. Treat this as a guide to what to check in the official text, not as proof.
5 other sections looked different at first but were found in both versions’ text, so the difference was in the PDF layout rather than the law. They are not listed.
New in this version
- section 69A: Application
- section 69B: Definitions
- section 69C: Registration and liability of person bringing taxable goods from tax-exempt areas
- section 69D: E-transport advice
- section 69E: Prescribed documents
- section 69F: Check-posts
- section 69G: Powers of the authorized officer
- section 69H: Confiscation
- section 150ZEK: Application
- section 150ZEM: Procedure for mystery shopping
- section 150ZQZH: Licensing
- section 150ZQZI: Functions of the licensing committee
- section 150ZQZJ: Application for grant of licence
- section 150ZQZK: Procedure for grant of licence
- section 150ZQZL: Right granted to the licensee
- section 150ZQZM: Renewal of licence
- section 150ZQZN: Technical support
- section 150ZQZO: Responsibilities of the Project Director
- section 150ZQZP: Procedure for cancellation or termination of licence
- section 150ZQZQ: Fee and Charges
- section 150ZQZR: Responsibilities of the Tier-I retailers
- section 150ZQZS: Functions of Commissioner Inland Revenue
- section 150ZQZT: Establishment of Inland Revenue enforcement network
- section 150ZQZU: Functioning of IR enforcement network
How to check this yourself
Open the 2021-08-31 version in full and compare against the earlier one. Both carry a link to their official FBR PDF and a SHA-256 checksum, so you can verify either against the source.
This is information, not legal or tax advice.