Procedure for Electronic Scrutiny and Intimation of Issues Detected by the Computerized System

Government of Pakistan Revenue Division Federal Board of Rcvenue **,*** Islamabad. the 25'h September, 2026 NOTIFICATION S.R.O. 1655 (l\12026.- In exercise ofthe powers confered by section 50 read with sub-section ( l) and (4) of section 508 of the Sales Tax Act. 1990 (VIl of 1990), the Federal Board ofRevenue is pleased to direct that the following further amendments shall be made in the Sales Tax Rules.2006. namelv:- ln the aforesaid Rules, after rule I 50H. the fbllowing new Chapter Xll-A shall be inserted, namely:- "CHAPTER XIT-A PROCEDLTRE FOR ELECTRONIC SCRUTINY AN'D INTIMATION OF ISSUES DETECTED BY THE COMPUTERIZED SYSTEM l50HA. Application.- This Chapter shall apply to the automated scrutiny, analysis and cross-matching of sales tax returns and other available data relating to registered persons through the computerized system ''hereinafter referred to as the system" implemented by the Board under section 508 ofthe Act. 150H8. Electronic scrutiny and intimation of issues.-( I ) The system may make the intimation ofissues detected, through an online advice or advance intimation sent through IRIS, pointing out the factual, legal rnistakes or discrepancies. aimed at allowing the registered person to clarify the issue. rectily the errors pointed out by the system or take other corrective action belbre any legal or penal action is initiated. (2) The same system generated advance intimation containing discrepancies can also be sent by the Otllcer of Inland Revenue holding j urisdiction. (3) Such intimation shall specify the time period for response. *'hich shall not be less than seven days, during which the registered person shall clarifr, rectify or take other corrective action for rerroval of discrepancy or discrepancies, as the case may be" pointed out therein. (4) ln case ofno response from the registered person is received within the stipulated time. as provided in sub-rule (3), a reminder shall be sent to the registered person which shall not be less than seven days.

detected. intimat;on sent to the (5) The record of issues or discrepancies registered person and response received. ifany. shall be communicated to the Officer of Inland Revenue having jurisdiction over the registered person. persons. responses received' and (6) The intimations sent to the registered actions taken shall be recorded in the dashboard designed under the system. analysis and cross- (7) The albresaid procedure for autornated scrutiny, rnatching of sales tax retum and other available data. issues pointed out by the system and electronic communication thereof to the registered person shall be implemented and through Change Request Form (CRF) fbr srnooth and efficient operation implementation of the said computerized system. having jurisdiction over the registered (8) 'fhe Officer of Inland Revenue person shall analyze the response from the registered person and shall take appropriate provisions of the Act and the rules made action. if required. under the relevant thereunder.". d [C. No. 3(8)/ ST & FE PolicYt2026] (Izh Second Secretary (ST&F