Amendments in the Sales Tax Rules, 2006
SRO 2071(I)/2025 is a Sales Tax SRO dated 3 November 2025, listed by FBR as "Amendments in the 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
Islamabad, the 3rd November, 2025.
NOTIFICATION
(Sales Tax)
S.R.O. 2071 (I)/2025. - In exercise of the powers conferred by section 50 of the Sales Tax Act, 1990 read with sections 22 and 23 thereof, 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, in rule 150Q, after sub-rule (2), the following new sub-rule shall be added, namely: -
"(3) Retailers whose deductible withholding tax under sections 236G or 236H of the Income Tax Ordinance, 2001 (XLIX of 2001), during the immediately preceding period exceeds one hundred thousand rupees or, as the case may be, five hundred thousand rupees, shall be required to integrate their business, for the purposes of clause (g) of sub-section (43A) of section 2 of the Sales Tax Act, 1990.".
[C. No. 1(17) DD/Misc-DI/2024/Part -1]
(Izhar Zuberi)
Second Secretary (ST & FE Policy)
Related Sales Tax SROs on rules and amendments to rules
- SRO 800(I)/20265 May 2026Amendments in Sales Tax Rules, 2006 (Annexure - L)
- SRO 608(I)/202517 April 2025Amendment in the Sales Tax Rules, 2006
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- SRO 364(I)/202514 March 2025Amendment in the Sales Tax Rules, 2006 - Electronic Monitoring of Production of Specified Goods
- SRO 164(I)/202517 February 2025Amendment in Sales Tax Rules, 2006
- SRO 69(I)/202529 January 2025Amendments in Sales Tax Rules, 2006 - Chapter XIV - Procedure for Licensing, Issuance of Electronic Sales Tax Invoices and Integration of Registered Persons