Author: Shahnawaz Akhter

Filing a sales tax refund claim with the Federal Board of Revenue (FBR) requires accuracy, proper timing, and compliance with prescribed rules. Any mistake can delay processing or result in rejection. To streamline refunds, Rule 28 of the Sales Tax Rules, 2006 (updated for tax year 2026) lays down a simplified and automated mechanism.

Returned or cancelled supplies are a common part of business operations. However, incorrect adjustment of input and output tax can lead to penalties and audit issues. To address this, Rule 22 of the Sales Tax Rules, 2006 (updated for tax year 2026) provides a complete framework for handling tax adjustments through debit and credit notes.

The Federal Board of Revenue (FBR) has reiterated strict documentation and approval requirements for cancellation or return of taxable supplies under Rule 20 of the Sales Tax Rules, 2006, updated for Tax Year 2026.

The Federal Board of Revenue (FBR) has introduced important clarifications and procedural changes in sales tax return filing under Rule 14 of the Sales Tax Rules, 2006, updated for Tax Year 2026.

The Federal Board of Revenue (FBR), under the Sales Tax Rules, 2006 (updated for Tax Year 2026), has specified different payment and filing deadlines for monthly and quarterly sales tax returns based on the category of registered person.

For various reasons, a registered taxpayer in Pakistan may find their name removed from the Active Taxpayer List (ATL) maintained by the Federal Board of Revenue (FBR). Being classified as a non-active taxpayer restricts business operations, input tax claims, and legal transactions.

The Federal Board of Revenue (FBR) has been empowered under Rule 12 of the Sales Tax Rules, 2006 to suspend or blacklist sales tax registrations to curb tax fraud, fake invoicing, and non-compliance. The rule ensures that Large Taxpayer Offices (LTOs) and Regional Tax Offices (RTOs) follow a uniform and transparent procedure under Section 21(2) of the Sales Tax Act, 1990.

The Federal Board of Revenue (FBR) has clearly laid down the procedure for sales tax de-registration under Rule 11 of the Sales Tax Rules, 2006, applicable for the tax year 2026. This rule applies when a registered person ceases business operations, becomes exempt from sales tax, or fails to comply with filing obligations.

If you are a business owner in Pakistan, you may wonder whether it’s possible to hold more than one sales tax registration. Under Sales Tax Rules, 2006, updated for tax year 2026, the FBR allows only one registration per person for a business activity, with certain exceptions.

The Federal Board of Revenue (FBR) has the authority to transfer the sales tax registration of a registered person from one Large Taxpayers Office (LTO) or Regional Tax Office (RTO) to another. This is governed by Rule 8 of Sales Tax Rules, 2006, updated for the tax year 2026.