Amendments in the Sales Tax Rules, 2006
SRO 2071(I)/2025Rules and amendments to rules
SRO 2071(I)/2025 is a Sales Tax SRO dated 3 November 2025, listed by FBR as "Amendments in the Sales Tax Rules, 2006".
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Page 1
Gove'rnment of Pakistan
Revenue Division
F ederal Board of Revenue
****,
Islarnabad. the 3'd November, 2025
NOTIFICATION
(Sales Tax)
S.RO. 2071 (l)12025, - In exercise of the porvers conferred by section 50 of the
Sales Tax AcL 1990 read with sections 22 and 23 thereof, the Federal Board of Revenue is
pleased to direct that the following further amendments shall be made in the Sales Tax Rules,
2006, namely:
In the aforesaid Rules, in rule 150Q, after sub-rule (2), the lollowing new sub-rule
shall be added, namely: -
"(3) Retailers whose deductible withholding tax under sections 236G or 236H
of the lncome Tax Ordinance. 2001 ( XLIX of 200 l). during the immediately preceding
period erceeds one hundred thousand rupees or. as the case may be. five hundred
thousand rupees, shalI be required 1o integrate their business. for the purposes ofclause
(g) ofsub-section (43A) of section 2 ofthe Sales Tax Act, 1990.".
lC. No. l( l7l DDAlisc-DI2024/Pan -ll {
(lzhtr
Second Secretary (S lic1,)
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- SRO 800(I)/20265 May 2026Amendments in Sales Tax Rules, 2006 (Annexure - L)
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- SRO 164(I)/202517 February 2025Amendment in Sales Tax Rules, 2006
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