Amendment in Sales Tax Rules, 2006
SRO 1842(I)/2023 is a Sales Tax SRO dated 21 December 2023, listed by FBR as "Amendment in Sales Tax Rules, 2006".
FBR publishes this SRO as scanned images, so the text below was transcribed by Qanoon Digest from the page images, with tables set out as tables. Check the official PDF before relying on any wording or figure.
Page 1
Government of Pakistan
Revenue Division
Federal Board of Revenue
Notification
Islamabad, the 21st December, 2023.
S.R.O. 1842(1)/2023.- In exercise of the powers conferred by section 50 of the Sales Tax Act, 1990, read with sub-clause (g) of clause (43A) of section 2 and section 56 thereof, the Federal Board of Revenue is pleased to direct that the following further amendment shall be made in the Sales Tax Rules, 2006, namely:-
In the aforesaid rules, in Chapter XIV-AA, in the rules 150ZEA, after sub-rule (4), the following sub-rule (5) shall be added, namely:-
"(5) Prescribed threshold under sub-clause (g) of clause (43A) of section 2 of Tier-I Retailer shall be a retailer whose deductible withholding tax under section 236H of the Income Tax Ordinance, 2001 (XLIX of 2001), has exceeded Rs. 100,000."
[C.No. 78/POS/IR/2023]
(Zahid Baig)
Second Secretary (ST & FE-Policy)
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