Islamabad, October 12, 2025 – The Federal Board of Revenue (FBR) has introduced a comprehensive electronic scrutiny system for taxpayers under the Sales Tax Act, 1990, aimed at improving accuracy, transparency, and compliance in sales tax matters.
According to FBR sources, taxpayers have started receiving electronic notices advising them to review and correct discrepancies in their sales tax declarations. This move marks a major step toward digital governance and automation within the tax system.
Under Section 50B of the Sales Tax Act, 1990, the FBR is authorized to issue electronic intimations for scrutiny, analysis, and cross-matching of sales tax returns. The newly implemented computerized system enables electronic monitoring of returns, ensuring that any inconsistency or error detected can be promptly communicated to the taxpayer.
The electronic scrutiny process is designed to serve as an advisory mechanism rather than immediate enforcement, giving taxpayers an opportunity to clarify or correct their records before any legal or penal action is taken. This preventive approach promotes voluntary compliance and reduces disputes.
Additionally, the system maintains a digital record of issues detected, notices issued, responses received, and actions taken—providing Inland Revenue officers with a complete electronic trail for audit and reporting purposes.
The FBR emphasized that this electronic initiative will enhance efficiency, transparency, and accountability, reinforcing its commitment to modernizing Pakistan’s tax administration through advanced digital tools.