Amendments in Rule 29 and 39F of the Sales Tax Rules, 2006

Government of Pakistan
Revenue Division
Federal Board of Revenue

Islamabad, the 4th September, 2026

NOTIFICATION

SALES TAX

S.R.O. 1498 (I)/2026. - In exercise of the powers conferred by section 50 of the Sales Tax Act, 1990 (VII of 1990), 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, -

(a) in rule 29, in sub-rule (2), for the words, commas and letters, "After eight validation checks, including the initial one, if any amount still remains uncleared, the same shall then be processed under STARR channel", the words, commas and letters, "After eight validation checks, including the initial one, amount that remains uncleared or unverified shall be subjected to four additional validation checks or cycles, once every week, by the system in respect of such uncleared or unverified amount. If, after completion of the said four additional validation checks or cycles, any amount still remains uncleared or unverified, the same shall thereafter be processed under the STARR module as referred to in Chapter V" shall be substituted;

(b) in rule 39F, in the second proviso, for the words, commas and letters, "After eight validation checks, including the initial one, if any amount still remains uncleared, the same shall then be processed under STARR module as referred to in Chapter V", the words, commas and letter, "After eight validation checks, including the initial one, any amount that remains uncleared or unverified shall be subjected to four additional validation checks or cycles, once every week, by the system in respect of such uncleared or unverified amount. If, after completion of the said four additional validation checks or cycles, any amount still remains uncleared or unverified, the same shall thereafter be processed under the STARR module as referred to in Chapter V" shall be substituted.

[C. No. 3(8) ST& FE Policy/2026]

(Izhar Zuberi)
Second Secretary (ST&FE Policy)