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Amendments to Sales Tax Rules, 2006 for Specific Invoices Issued by Various Companies

  • Federal Board of Revenue makes amendments to Sales Tax Rules, 2006
  • New rule inserted after rule 18 regarding invoices issued by specific companies
  • Exemptions from second proviso to sub-rule (3) of rule 18 for certain invoices
  • Clarification on term “items” used in the rule
  • Effective date of amendments is 7th March, 2024
  • Registered persons must ensure sales tax liability is paid by suppliers within specified time frame

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.

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