Amendments in Rule 29 and 39F of the Sales Tax Rules, 2006

Government of Pakistan Revenue Division Federal Board of Revenue ***** lslamabad, the {rh September' 2026 NOTIFICATION SALES TAX s.R.o. l49s (Iy2026.- In exercise ofthe powers conferred by section 50 ofthe Sales Revenue is pleased to direct that theTax Act. 1990 (vll of 1990), the Federal Board of following further amendments shall be rnade in the Sales'I'ax Rules. 2006, namely:- In the aforesaid Rules.- -After eight (a) in rule 29, in sub-rule (2), for the rvords, commas and letters' validation checks, including the initial one. if any amount still remains uncleared. the same shall then be processed under STARR channel"' the words, commas and .,After eight validation checks. including the initial one. amount that letters, remains uncleared or unverified shall be subjected to four additional validation checks or cycles. once every week. by the system in respect of such uncleared or unverified amount. If. alter conrpletion ofthe said four additional validation checks or cycles. any amounl still remains uncleared or unverified' the same shall thereafterbeprocessedundertheSTARRmoduleasrefenedtoinChapterV..shall be substituted: (b) in rule 39F, in the second proviso, for the uords, commas and letters' "After eight validation checks, including the initial one. il'any amount still remains uncleared. the same shall then be processed under STARR module as referred to in Chapter V".theworcls.commasandletter,"Aftereightvalidationchecks,includingthe initial one. any amount that renlains uncleared or unverified shall be subjected to lbur additional validation checks or cycles. once every week, by the system in respect ofsuch uncleared or unverified amount. lf, after completion ofthe said four additional valitlation checks or cycles, any amount still remains uncleared or unverified. the same shall thereafter be processed under the STARR module as referred to in Chapter V" shall be substituted. lC. No. 3(8) ST& FE PolicY/20261 (r Second Secretary (ST&FE