2025-06-30+10 added

What changed in the Sales Tax Rules, 2006 between the 2025-01-01 and 2025-06-30 versions

Between the version published 2025-01-01 and the one published 2025-06-30, 10 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.

Renumbered

Same heading, new number. These were renumbered rather than added or removed.

section 50W is now section 150U: Audit
section 150ZQZH is now section 150XE: Licensing
section 150ZQZK is now section 150XI: Procedure for grant of licence
section 150ZQZM is now section 150XK: Renewal of licence
section 150ZQZN is now section 150XL: Technical support
section 150ZQZP is now section 150XN: Procedure for cancellation or termination of licence
section 150ZQZQ is now section 150XO: Fee and charges
section 150ZQZT is now section 150XP: Establishment of Inland Revenue enforcement network

2 sections from the previous version no longer carry the same number, but a heading with the same title still appears in this version’s text, so they were moved or restructured rather than removed. They are not listed as removed.

28 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

Not found under the same number

These were in the previous version. This version does not have them under the same number or heading, and its text does not say they were omitted. They may have been omitted, or moved and reworded under a new number. Check the official PDF before relying on either reading.

section 150Y: Failure to meet the conditions for electronic invoicing system
section 150Z: Provisions of Electronic Transactions Ordinance, 2002, to apply
section 150ZEA: Application
section 150ZEC: Accreditation of Points of Sales (POS) Systems
section 150ZED: Records, access and audit
section 150ZEE: Online integration during intervening period
section 150ZEF: Consequences of non-compliance or contravention
section 150ZEG: Reporting of failure to transfer sale data to the Board
section 150ZQZJ: Application for grant of licence
section 150ZQZL: Right granted to the licensee
section 150ZQZO: Responsibilities of the Member Digital Initiatives
section 150ZQZR: Responsibilities of the Tier-I retailers
section 150ZQZS: Functions of Commissioner Inland Revenue
section 150ZQZU: Functioning of IR enforcement network

How to check this yourself

Open the 2025-06-30 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.

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Other changes to the Sales Tax Rules, 2006