- The Federal Board of Revenue made amendments to the Sales Tax Rules, 2006.
- In rule 150ZE, sub-rule (5), the colon at the end was replaced with a full stop and the proviso was omitted.
- In rule 150ZBO, sub-rule (4), the expression “either issued three unverified invoices in a day or five unverified invoices in seven days against a single STN” was replaced with “involved in issuances of unverified invoices, or if store becomes disconnected with the FBR data base for forty eight hours, or invoices of offline period not entered in the system in next twenty four hours or device does not keep record of invoices during offline period as the case may be”.
- In rule 150ZBO, sub-rule (5), the expression “issue an order in writing for allowing or disallowing the sealing of such business premises after recording the reasons therein” was replaced with “either allow or disallow the sealing of such business premises”.
- In rule 150ZBO, a new sub-rule (8) was added: “The business premises of the registered person may be sealed on any violation made by registered person”.
- In rule 150ZEP, sub-rule (1), the expression “sub-section (9A)” was replaced with “section 3(9A)”.
- Rule 150ZLQ was replaced with a new rule: “150ZEQ. Procedure for de-sealing of business premises of integrated tier-I retailers. Where a business premises has been sealed under rule 150ZUO, the following procedure for de-sealing thereof shall be adopted, namely:
- The Commissioner Inland Revenue having jurisdiction over the case shall impose a penalty by passing an order as provided under serial No. 24 of section 33 of the Act.
- De-sealing order of the business premises shall be issued by the concerned Commissioner Inland Revenue within 24 hours of the payment of penalty and the demand created during audit, nothing shall impede de-sealing of the business premises provided that the software bug has been removed and all requirements of Chapter XIV-AA of Sales Tax Rules, 2006 have been fulfilled by the integrated tier-I retailer.
- The registered person may file appeal against the order.
- The Commissioner Inland Revenue shall ensure software audit through an integrator of all POS machines installed in all the branches of such retailer within three working days after de-sealing of the business premises. The Commissioner Inland Revenue shall ensure to record the sale during that period.
- The Commissioner Inland Revenue shall ascertain the exact quantum of under-declared sales as a result of software audit and create a demand of tax sought to be evaded.
- In case of non-payment, de-sealing shall be done after a month and business premises shall be re-sealed.”
Source: download1.fbr.gov.pk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
