Islamabad, February 27, 2026 – Representatives of leading tax bar associations on Friday raised serious concerns over the implementation of super tax and SRO 350(I)/2024 during a high-level meeting with Chairman Federal Board of Revenue (FBR), Rashid Mahmood Langrial, prompting the formation of a special committee to address taxpayers’ grievances.
The meeting, held at the FBR Headquarters, was attended by delegations from the Pakistan Tax Bar Association (PTBA), Lahore Tax Bar Association (LTBA), Karachi Tax Bar Association (KTBA), and Rawalpindi–Islamabad Tax Bar Association (RITBA). The participants highlighted the operational and legal challenges faced by taxpayers, particularly in the wake of the Federal Constitutional Court’s validation of super tax and the enforcement of SRO 350(I)/2024, which governs the treatment of sales tax returns.
Key Concerns: Super Tax and Sales Tax Return Mechanism
The tax bar representatives underscored the practical difficulties surrounding the recovery of super tax following its judicial validation. They emphasized that businesses and taxpayers are facing significant compliance burdens and uncertainty, necessitating clear guidance and procedural simplification.
A major portion of the discussion focused on SRO 350(I)/2024, issued on July 3, 2024, which has introduced a revised framework for filing sales tax returns through the IRIS Portal. Under the new provisions, sales tax returns filed by buyers are treated as provisional until the respective seller submits a valid return for the same tax period.
If the seller fails to file a return, or submits an incomplete or invalid one, the buyer’s provisional return is automatically finalized. This process results in the automatic deletion of input tax credits related to purchases from non-compliant suppliers, creating serious cash flow and compliance challenges for genuine taxpayers.
The tax bars stressed that this mechanism unfairly penalizes compliant buyers for the default of sellers, leading to uncertainty, increased litigation, and business disruptions.
FBR Assures Facilitation, Forms Special Committee
Responding to the concerns, Chairman FBR Rashid Mahmood Langrial assured the participants that the revenue authority is fully committed to providing maximum facilitation to taxpayers and resolving all genuine issues on a priority basis.
To ensure timely and effective solutions, he announced the constitution of a dedicated committee tasked with thoroughly examining the issues raised by the tax bars and proposing practical and implementable recommendations for early redressal.
The meeting was also attended by Member (IR Operations), Member (IR Policy), and Member (IR Legal), who took part in detailed deliberations on the technical, legal, and operational aspects of the issues.
Role of Tax Bars Appreciated
Commending the constructive and consultative role of the tax bar associations, the Chairman FBR stated that their deep understanding of Pakistan’s taxation system makes their input invaluable for policy refinement, system improvement, and the promotion of voluntary tax compliance.
Prominent Participants
The meeting was attended by leading representatives of tax bar associations, including:
• Rana Munir Hussain, Patron, Pakistan Tax Bar Association
• Sheikh Ahsan-ul-Haq, President, Pakistan Tax Bar Association
• Muhammad Asif Rana, President, Lahore Tax Bar Association
• Chaudhary Qamar-uz-Zaman, Former President, Lahore Tax Bar Association
• Sheikh Muhammad Yasin, Senior Vice President, Pakistan Tax Bar Association
• Tahir Mahmood Butt, General Secretary, Pakistan Tax Bar Association
• Mian Asad Hanif, General Secretary, Lahore Tax Bar Association
• Faraz Fazal Sheikh, Senior Vice President, Pakistan Tax Bar Association
• Muhammad Mahmood Bikiya, President, Karachi Tax Bar Association
The formation of the committee is expected to pave the way for policy adjustments and procedural reforms, easing compliance and improving the ease of doing business in Pakistan.