Amendment in Sales Tax Rules, 2006
SRO 1842(I)/2023Rules and amendments to rules
SRO 1842(I)/2023 is a Sales Tax SRO dated 21 December 2023, listed by FBR as "Amendment in Sales Tax Rules, 2006".
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Page 1
Government of Pakistan
Revenue Division
Federal Board of Revenue
*****
Notification
Islamabad, the 21st December, 2023.
S.R.O. (1)/2023.- In exercise of the powers conferred by section 50 of
the Sales Tax Act, 1990, read with sub-clause (g) of clause (43A) of section 2 and
section 56 thereof, the Federal Board of Revenue is pleased to direct that the
following further amendment shall be made in the Sales Tax Rules, 2006,
namely:-
In the aforesaid rules, in Chapter XIV-AA, in the rules 150ZEA, after sub-
rule (4), the following sub-rule (5) shall be added, namely:-
"(5) Prescribed threshold under sub-clause (g) of clause (43A) of
section 2 of Tier-I Retailer shall be a retailer whose deductible withholding
tax under section 236H of the Income Tax Ordinance, 2001 (XLIX of 2001),
has exceeded Rs. 100,000."
[C.No. 78/POS/IR/2023]
Q1119eL3
(Zahid1aig)
Second Secretary (ST & FE-Policy)
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