Special procedures and schemes

136 SROs in this library are grouped under special procedures and schemes: special procedures for particular sectors, Tajir Dost and other schemes. The topic is assigned from the title FBR gives each SRO, so check the SRO itself before relying on it.

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136 SROs

SRO 1640(I)/202623 September 2026Specify sector for Prescribing the Special Procedure in terms of section 99C of the Income Tax ordinance, 2001 (XLIX of 2001)Income Tax
SRO 1641(I)/202623 September 2026Chapter IIA Special Procedure for Taxation of Persons Earning Income from Remunerative Social Media ContentIncome Tax
SRO 1642(I)/202623 September 2026Chapter-VA Special Procedure for Taxation of Persons Earning Income from Remunerative Social Media ContentIncome Tax
SRO 1166(1)/202627 July 2026dated 27.07.2026, regarding Special Procedure for Small ShopkeepersIncome Tax
SRO 1109(I)/202614 July 2026dated 14.07.2026, regarding draft SRO Special Procedure for Small ShopkeepersIncome Taxdraft
SRO 546(1)/20261 April 2026Insertion of new chapter-IIA, in respect of Special Procedure for Taxation of Persons Earning Income from Remunerative Social Media Content.Income Tax
SRO 545(1)/20261 April 2026Insertion of new chapter-VA, in respect of Special Procedure for Taxation of Persons Earning Income from Remunerative Social Media ContentIncome Tax
SRO 1435(I)/20255 August 2025Review of Export Facilitation Scheme, 2021Customsscanned, text not yet available
SRO 1359(I)/202529 July 2025Review of Export Facilitation Scheme, 2021Customsscanned, text not yet available
SRO 1064(I)/202422 July 2024Tajir Dost Special Procedure, 2024 (Area-wise Monthly Advance Tax specified)Income Tax
SRO 469(I)/20243 April 2024Pakistan Honour Card SchemeIncome Tax
SRO 457(I)202430 March 2024Tajir Dost Scheme: Special Procedure for Small Traders and ShopkeepersIncome Tax
SRO 420(I)/202421 March 2024Draft Special Procedure for Small Traders and Shopkeepers (Tajir Dost Scheme)Income Taxdraftscanned, text not yet available
SRO 376(I)/202321 March 2023S.R.O.376(I)/2023 dated 21.03.2023 regarding Special Procedure for Collection and Payment of Sales Tax (Electric Power Supply by DISCOs) Rules, 2023Sales Tax
SRO 293(I)/202217 February 2022Inclusion of Customs Duty Chargeable of Wastages recovered under MB SchemeCustoms
SRO 47(I)/20224 January 2022Inclusion of Customs Duty chargeable of wastages recovered under MB schemeCustoms
SRO 1005(I)/20219 August 2021Procedure for prize schemeSales Tax
SRO 957(I)/202130 July 2021Export Facilitation Scheme 2021 - SRO 957(I)/2021Customs
SRO 957(I)/202130 July 2021Export Facilitation Scheme 2021Customs
SRO 902(I)/20219 July 2021Export Facilitation Scheme 2021 - Draft of certain further amendments in Customs Rules, 2001Customsdraft
SRO 1248(I)/202023 November 2020Sales Tax Special Procedure for adjustment of subsidy against sales tax on Locally Manufactured Tractors Rules, 2020Sales Tax
SRO 328(I)/201911 March 2019Amendment in Sales Tax Special Procedure (Withholding) Rules, 2007Sales Taxscanned, text not yet available
SRO 775(I)/201821 June 2018Amendment in Sales Tax Special Procedure Rules, 2007Sales Taxscanned, text not yet available
SRO 61(I)/201825 January 2018Amendment in Sales Tax Special Procedure Rules, 2007Sales Taxscanned, text not yet available
SRO 586(I)/20171 July 2017Amendment in Sales Tax Special Procedure Rules(WHT) 2007Sales Taxscanned, text not yet available
SRO 583(I)/20171 July 2017Amendment in Sales Tax Special Procedure Rules 2007Sales Taxscanned, text not yet available
SRO 488(I)/201630 June 2016Amendment in Sales Tax Special Procedure RuleSales Taxscanned, text not yet available
SRO 1198(I)/20153 December 2015Special Procedure for Adjustment of Sales Tax on Fertilizers Rules, 2015Sales Taxscanned, text not yet available
SRO 738(I)/201531 July 2015Initially it was mandatory for retailers having debit/credit card machines to get Themselves registered under Sales Tax Act, 1990. Now such retailers are not required to obtain sales Tax registration. Other three conditions of registration in rule 4 of special Procedure Rules, 2007 continue to apply.Sales Taxscanned, text not yet available
SRO 485(I)/201530 June 2015Amendment the Sales Tax Special Procedure (Withholding) Rules, 2007Sales Tax
SRO 484(I)/201530 June 2015Amendment Sales Tax (Special Procedures) Rules, 2007Sales Tax
SRO 188(I)/20155 March 2015Special Procedure for Sales Tax on Cottonseed Oil Explelled by Oil Expelling Mills and Composite Units of Ginning and Expelling.Sales Taxscanned, text not yet available
SRO 85(I)/201528 January 2015Federal Government is pleased to direct that the following further amendments shall be made in the Sales Tax Special Procedure Rules, 2007.Sales Taxscanned, text not yet available
SRO 1028(I)/201414 November 2014Amendment in the Sales Tax Special Procedure Rules, 2007.Sales Taxscanned, text not yet available
SRO 608(I)/20142 July 2014Federal Government is pleased to direct that the following further amendments shall be made in the Sales Tax Special Procedure Rules, 2007Sales Tax
SRO 576(I)/201426 June 2014Federal Government is pleased to direct that the following further amendments shall be made in the Sales Tax Special Procedure Rules, 2007Sales Tax
SRO 421(I)/20144 June 2014Federal Govertnment is pleased to direct that the following further amendments shall be made in the Sales Tax Special Procedure Rules, 2007Sales Taxscanned, text not yet available
SRO 897(I)20134 October 2013Federal Government is pleased to direct that the following further amendments shall be made in Sales Tax Special Procedure (Withholding) Rules, 2007Sales Taxscanned, text not yet available
SRO 896(I)/20134 October 2013Federal Government is pleased to make the following further amendments in the Sales Tax Special Procedure Rules, 2007Sales Taxscanned, text not yet available
SRO 510(I)/201312 June 2013Amendment in Sales Tax Special Procedure Rules, 2007 to prescribe the rules for chargeability of extra tax levied under SRO 509(I)/2007, dated 09.06.2007Sales Tax
SRO 367(I)/20138 May 2013Amendment in Sales Tax Special Procedure Rules, 2007Sales Taxscanned, text not yet available
_(I)/20132 April 2013FBR has extended the deadline for registration of vehicles under the Vehicle Amnesty Scheme, up to 6th April, 2013. Notification Issued.Customsscanned, text not yet available
SRO 243(I)/201326 March 2013Through this SRO, amendments shall be made in the Sales Tax Special Procedures Rules, 2007.Sales Taxscanned, text not yet available
SRO 172(I)/20135 March 2013Amnesty Scheme for Smuggled/Seized vehicles.Customs
SRO 1486 (I)/201224 December 2012Amendments in the Sales Tax Special Procedure Rules, 2007Sales Taxscanned, text not yet available
SRO 801(I)/201230 June 2012Amendment in the Sales Tax Special Procedure Rules, 2007. Changes in Chapter XI of the said Rules.Sales Taxscanned, text not yet available
SRO 774(I)/201227 June 2012FBR has issued a new scheme for waiver of default surcharge and penalty in cases of illegal input tax adjustment subject to condition ......Sales Taxscanned, text not yet available
SRO 592(I)/20121 June 2012Amendment in Sales Tax Special Procedure Rules, 2007Sales Tax
SRO 332(I)/201231 March 2012SRO 332(I)/2012 dated 31.03.2012 is an amendment Rule 58 1 of the Sales Tax Special Procedure Rules, 2007.Sales Taxscanned, text not yet available
SRO 1(I)/20122 January 2012Amendment in Sales Tax Special Procedure Rules, 2007Sales Taxscanned, text not yet available
SRO 1125(I)/201131 December 2011The scheme of zero-rating of five major export oriented sectors has been revamped to introduce a uniform rate (reduce sales tax @ 5 % instead of earlier rate of 4 % and 6%). This SRO will take effect from 1st January, 2012. This SRO is being issued in rescission of SRO 1058(I)/2011, dated 23-11-2011.Sales Tax
SRO 1058(I)/201123 November 2011Supersession of Notification No. SRO 1012(I)/2011 and introduction of scheme of zero rating of five major export oriented sector as it was earlier introduced under SRO 283(I)/2011, dated 1st April, 2011.Sales Tax
SRO 1012(I)/20114 November 2011The scheme of zero-rating of five major export oriented sectors has been revampedSales Tax
SRO 482(I)20113 June 2011Amendment in Sales Tax Special Procedure Rules, 2007Sales Tax
SRO 283(I)/20111 April 2011Revamping of Sales Tax zero-rating scheme for exportsSales Taxscanned, text not yet available
SRO 1(I)/20111 January 2011The Federal Government is Pleased to direct that in the Sales Tax Special Procedure Rules,2007...........Sales Taxscanned, text not yet available
SRO 862(1)/20107 September 2010Amendment in the Sales Tax Special Procedure RuleSales Tax
SRO 346(I)/201024 May 2010Fixed value of locally produced Goods/Amendment in special procedure rules 2007Sales Tax
SRO 345(I)/201024 May 2010Fixed value of locally produced Goods/Amendment in special procedure rules 2007Sales Tax
SRO 198(I)/201019 March 2010Amendment in the special Procedure Rules 2007.Sales Tax
SRO 1011(I)/20091 December 2009Amendment in the Sales Tax Special Procedure Rules, 2007Sales Tax
SRO 846(I)/200930 September 2009Amendments in Sales Tax Special Procedure(withholding) rules, 2007.Sales Taxtext not available here
SRO 719(I)/200910 August 2009Amendment in Sales Tax Special Procedure (Withholding Rules),2007Sales Taxscanned, text not yet available
SRO 704(I)/200929 July 2009Amendments in Sales Tax Special Procedure withholding Rules 2007.Sales Taxscanned, text not yet available
SRO 603(I)/200924 June 2009Amendments in the Sales Tax Special Procedure (Withholding) Rules, 2007.Sales Tax
SRO 371(I)/20095 May 2009The Federal Government is pleased to direct that the following further amendments shall be made in the Sales Tax Special Procedure Rules, 2007Sales Tax
SRO 168(I)/200919 February 2009The Federal Government is pleased to direct further amendment in the Sales Tax Special Procedures Rules, 2007Sales Taxscanned, text not yet available
SRO 1107(I)/200822 October 2008The Federal Government is pleased to direct that the following further amendment shall be made in the Sales Tax Special Procedures Rules, 2007.Sales Tax
SRO 862(I)/200819 August 2008Federal Government is pleased to direct that in the Sales Tax Special Procedures Rules, 2007, the following further amendments shall be made and shall be deemed to have been so made on the 1st day ofSales Tax
SRO 525(I)/200810 June 2008The Federal Government is pleased to direct that the following further amendments shall be made in the Sales Tax Special Procedures Rules, 2007, which shall take effect on the 1st day of July, 2008Sales Tax
SRO 408(I)/200829 April 2008The Federal Government is pleased to direct that the following further amendments shall be made in the Sales Tax Special Procedures Rules, 2007.Sales Tax
SRO 315(I)/200827 March 2008The Federal Government is pleased to direct that the following further amendments shall be made, in the Sales Tax Special Procedures Rules, 2007.Sales Tax
SRO 309(I)/200824 March 2008The Federal Government is pleased to direct that the following further amendments shall be made in the Sales Tax Special Procedures Rules, 2007.Sales Tax
SRO 308(I)/200824 March 2008The Federal Board of Revenue is pleased to allow repayment of sales tax paid on steel products under Chapter XI of the Sales Tax Special Procedures Rules, 2007.Sales Taxpartly scanned, 1 of 4 pages without text
SRO 77(I)/200823 January 2008The notification amends the Sales Tax Special Procedure (Withholding) Rules, 2007Sales Tax
SRO 1006(I)/20073 October 2007Federal Government is pleased to direct that in the Sales Tax Special Procedures Rules, 2007Sales Tax
SRO 952(I)/200717 September 2007Federal Government is pleased to direct that the following further amendments shall be made in the Sales Tax Special Procedure Rules, 2007.Sales Tax
SRO 956(I)/200714 September 2007Federal Government is pleased to direct that in the Sales Tax Special Procedure (Withholding) Rules, 2007Sales Tax
SRO 678(I)/20076 July 2007In Sales Tax Special Procedures Rules, 2007, the following further amendment shall be made which shall take effect on the 1st day of July, 2007Sales Tax
Sales Tax Special Procedure (Withholding) Rules 6630 June 2007Sales Tax Special Procedure (Withholding) Rules, 2007" in the list of Sales Tax SROs for the year 2007Sales Tax
ST Special Procedures Rules 2007 480(I)/20079 June 2007Sales Tax Special Procedures Rules, 2007.Sales Tax
SRO 729(I)/200613 July 2006Federal Government is pleased to direct that the following amendments shall be made in the Sales Tax Special Procedures Rules, 2006Sales Tax
SRO 560(I)/20065 June 2006Sales Tax Special Procedures Rules, 2006.Sales Tax
SRO 346 (I)/200610 April 2006Federal Government is pleased to direct that the following further amendment shall be made in the Sales Tax Special Procedure Rules, 2005, namelySales Tax
SRO 312 (I)/200630 March 2006Federal Government is pleased to direct that the following further amendment shall be made in the Sales Tax Special Procedures Rules, 2005,Sales Tax
SRO 73(I)/200628 January 2006the Federal Government is pleased to direct that the following further amendments shall be made in the Sales Tax Special Procedure Rules, 2005, namelySales Tax
SRO 1236(I)/200514 December 2005Federal Government is pleased to direct that the following further amendments shall be made in the Sales Tax Special Procedures Rules, 2005Sales Tax
SRO 1004(I)/200524 September 2005Special Procedure for Collection of Federal excise duty on Telecommunication services.Federal Excise
SRO 1003(I)/200523 September 2005Amendments in the Sales Tax Special Procedures Rules, 2005Sales Tax
SRO 951(I)/200514 September 2005Special Procedure for Collection and Payment of Sales Tax on VehiclesSales Tax
SRO 752(I)/20051 August 2005Federal Government is pleased to direct that the following further amendment shall be made in the Sales Tax Special Procedures Rules, 2005, namelySales Tax
SRO 694(I)/200511 July 2005Federal Government is pleased to direct that the following amendments shall be made in the Sales Tax Special Procedures Rules, 2005.Sales Tax
SRO 572(I)/20056 June 2005Amnesty scheme for submission of installation-cum-production certificatesCustoms
SRO 78(I)/200527 January 2005Further amendment in the Sales Tax Special Procedure Rules, 2004Sales Tax
SRO 76(I)/200527 January 2005Further amendment in the Sales Tax Special Procedure Rules, 2004Sales Tax
SRO 59(I)/200517 January 2005Further amendment in the Sales Tax Special Procedure Rules, 2004Sales Tax
SRO 911(I)/200410 November 2004Amendment in Sales Tax Special Procedure Rules, 2004Sales Tax
SRO 872(I)/200423 October 2004Amendment in Sales Tax Special Procedure Rules, 2004Sales Tax
SRO 859(I)/200418 October 2004Amendment in Sales Tax Special Procedure Rules, 2004Sales Tax
SRO 808(I)/200424 September 2004Amendment in Sales Tax Special Procedure Rules, 2004Sales Tax
SRO 807(I)/200424 September 2004Amendment in Sales Tax Special Procedure Rules, 2004Sales Tax
SRO 768(I)/20048 September 2004Amendment in Sales Tax Special Procedure Rules, 2004Sales Tax
SRO 710(I)/200419 August 2004Amendment in Sales Tax Special Procedure Rules, 2004Sales Tax
SRO 673(I)/20049 August 2004Amendment in Sales Tax Special Procedure Rules, 2004Sales Tax
SRO 657(I)/20043 August 2004Amendment in Sales Tax Special Procedure Rules, 2004Sales Tax
SRO 613(I)/200416 July 2004Amendment in Sales Tax Special Procedure Rules 2004Sales Tax
SRO 592(I)/20048 July 2004Amendment in Sales Tax Special Procedure Rules 2004Sales Tax
SRO 484(I)/200412 June 2004The Sales Tax Special Procedures Rules, 2004Sales Tax
SRO 166(I)/200418 March 2004Special Procedure for Manufacturers-cum-Suppliers of Spun Yarn Rules, 2004Sales Tax
SRO 1072(I)/200325 November 2003Special Procedure for Payment of Sales Tax on Sugar (Purchase by TCP) Rules, 2003Sales Tax
SRO 998(I)/200323 October 2003Special Procedure for Manufucturers-cum-Suppliers of Spun Yarn Rules, 2003Sales Tax
SRO 469(I)20034 June 2003Special Procedure for Manufacturers-cum-Suppliers of Spun Yarn Rules, 2003Sales Tax
SRO 699(I)/200212 October 2002Amendments in Ship-breaking Industry (Special Procedure) Rules, 1997Sales Tax
SRO 344(I)/200215 June 2002Amendments in the Special Procedure for Collection and payment of Sales Tax Rules, 2000Sales Tax
SRO 143(I)/20028 March 2002Special procedure for collection of central excise duty on iron and steel plates recovered through dismantling or breaking of vessels of all typesFederal Excisetext not available here
SRO 134(I)/20026 March 2002Amendment in Special Procedure for Ginning Industry Rules, 1996Sales Tax
SRO 675(I)/200127 September 2001Amendment in Special Procedure for Jewellers Rules, 2001Sales Tax
SRO 398(I)/200118 June 2001Amendments in the Special Procedure for Ginning Industry Rules, 1996Sales Tax
SRO 391(I)/200118 June 2001Special Procedure for Jewellers Rules, 2001Sales Tax
SRO 313(1)/200123 May 2001Amendments in Ship-breaking Industry (Special Procedure) Rules, 1997Sales Tax
SRO 168(I)/200115 March 2001Amendment in Special procedure for Collection & payment of Sales (Electric Power) Rules, 2000Sales Tax
SRO 9375(I)/200123 February 2001No title given by FBRCustoms
SRO 9361(I)/20013 January 2001No title given by FBRCustoms
SRO 823(I)/20008 November 2000Amendments Special Procedure Ginning Industry Rules, 1996Sales Tax
SRO 675(I)/200028 September 2000No title given by FBRSales Tax
SRO 531(I)/20002 August 2000No title given by FBRCustoms
SRO 124(I)/200015 March 2000Special Procedure for Collection and Payment of Sales Tax(Electric Power) Rules 2000.Sales Tax
SRO 118(I)/200013 March 2000Amendment in Special Procedure Ginning Industry Rules, 1996Sales Tax
SRO 1039(I)9914 September 1999Special Procedure for Supply of Foods Rules, 1999Sales Tax
SRO 923(I)/9916 August 1999Special Procedure for Spinning Industry Rules, 1999Sales Tax
SRO 458(1)/996 April 1999Special Procedure Levy and Collection Of Sales Tax, Simplified Sales Tax Rules, 1999Sales Tax
SRO 815(I)/9820 July 1998Exempt Sales Tax on Taxable Supplies to Extent of Input Tax, or Than Fixed Tax or Turn-over Tax,Sales Tax
SRO 483(I)/9827 May 1998Amendments 1271(I)96, 10th November, 1996, In Special Procedure Ginning Industry Rules, 1996,Sales Taxpartly scanned, 1 of 3 pages without text
SRO 1283(I)/199719 December 1997Ship-breaking Industry (Special Procedure) Rules, 1997Sales Tax
SRO 820(I)/9723 September 1997Amendment in Special Procedure Ginning Industry Rules,Sales Tax
SRO 1271(I)/9610 November 1996Special Procedure for Ginning Industry Rules, 1996Sales Tax