Amendment in Sales Tax Rules, 2006

Coverrrnrent of Pakistan Revcnue Divisir:n Federal Board of Rclenue ).J().I'IFICATI0N Islamahad, the lTth Februar-r', 2025. S.R.O. 164 (l)/2025.- ln exercise ofthe porvers oonferred by seclion 50 olthe Sales'lax Act. 1990(VII ol 1990). read rvith clause (43A) of section 2. sub- section (9A) of section 3. scclion 13. section 40C and section 56C thcreol. the Fcdcral Board of Rcvenue is pleased to direct that the lollowing I'urther alrendments shall be macle in the Sales I'ax Rules. 2006. namely:- ln the afbresaid Rules. - (a) in rule ISOZE[-, in sub-rule (5). fbr the colon at the end, a I'ull stop slrall be substituted antl thereafter the proviso shall be omitted; (b) in rule l,s0ZBO. (i) in sub-rule (4), for the expression "'either issued three unveritled invoices in a day or five unverified invoices in seven day's against a single S'I'RN", the erpression "involved in issuances of unverit'ied invoice. or if store becomes disconnected $,ith the FIIR data base for fortl' eight hours. or invoices of offline period not entcred in the sl,stem in next twenty fbur hours or device does not keep record ol invoices during ol-fline period- as the case nrav be" shall be substituted: ( ii) in sub-rule {5). for thc cxpression "'issue an order in rvriting for allorving or disallorving the sealing of such business prcmises after recording the reasons therein.''. the expression ''cither allou or disallorv the sealing of such busincss premises" shall bc substituted: (iii) after sub-rule (7)- thc lblloring nor sub-ntle shall be added. namell,: '18) The business prcurises of the registered person mav bc sealed on an""- violation rnade bv registered person.": (c) in rule 150ZEP, in sub-rule (l), lbr the expression "sub-section (9A)". the expression "section 3(9A)" shall be substituted: (d) lbr rule l50ZLQ. the lollowing shall tr suhstituted. nanrcll..,:- " l 50ZEQ. Procedure for de-sealing of business premises of integrated tier- I rctailers. \\'here a business premises has been sealed Lrnder rule l50ZUO- the lbllou ing proced Lrre tbr de-sea ling thereof shall be adopted- narnell :

(i) the Commissioner lnland Revenue having jurisdiction over the case shall impose a penallv by passing an ordet as provided under serial No.24 of section 33 olthe Act: (ii) de-sealing order ol'the bLrsiness prernises shall be issued by the concerned Commissioner lnland Revenue rvithin 2:l hours of the payment of penalt-v" and the demand created during audit, nothing shall impede de-sealing ofthe business premises provided that the soliware bug has been removed and all requirements of Chapter XIV-AA of Sales Tax Rules. 2006 have been t'ultilled by the integrated tier- I retaiier: ( iii) the registered pcrson ma)' file appcal against the order: (iv) the Commissioner Inland Revenue shall ensure soltrvare audit throLrgh an integrator of all POS machines installed in all the branches of such retailer 'Ihe within three rvorking days al'ter de-sealing of the business premises. Commissioner lnland Revenue shall cnsurc to record the sale during that periodl quantuln of (v) the Commissioner Inland Revenue shall ascertain the exact under-declared salcs as a result o1'softrvare audit and cfeate a demand of tax sought to be evaded: and (vi) in case of non-pa1'rnent. de-sealing shall be done aller a month and business premises shall be re-sealed after fifteen days. ifdelault continues."; and (c) in rule I 50ZER, tbr clause ( 1 ). the following shall be substituted. narnely:- "( I Inland Revenue having .iurisdiction shall impose a ) T'he Commissioner penalty by passing an order prescribed ttnder serial No. 2-rA ol section 33 ol the Act:". t IC. No.3(7)S1'&FI-)-Pol icy/2024 | beri) Second Secretary (ST&F