The Federal Board of Revenue (FBR) has issued clear guidelines regarding the time and manner of payment of sales tax for the fiscal year 2025-26.
These rules, outlined in Section 6 of the updated Sales Tax Act, 1990, aim to simplify tax compliance for traders, importers, and registered businesses.
Time of Payment for Imported Goods
For goods imported into Pakistan, sales tax must be paid in the same time frame and manner as customs duty under the Customs Act, 1969. This means the payment is made at the point of customs clearance, following existing customs procedures.
The law also clarifies that no exemption, refund, or adjustment can be claimed on the basis of past decisions or promises made by government authorities. This ensures consistency in tax collection and prevents disputes over previous interpretations.
Time of Payment for Taxable Supplies
For goods supplied within Pakistan, the sales tax must be paid by the registered person within the prescribed time for each tax period. The FBR may also issue notifications specifying different timelines for particular classes of goods, ensuring flexibility where needed.
Modes of Payment
Sales tax payment can be made through:
1. Bank Deposit – Payments can be deposited in banks designated by the FBR.
2. Other Approved Modes – Additional methods may be introduced by the FBR to make compliance easier for taxpayers.
Installment Facility for Special Cases
The Federal Government may allow payment of sales tax in installments for government departments, provincial authorities, or public sector organizations. Such permission may be granted for specific goods and may even apply from a date earlier than the notification.
Disclaimer: This article is for informational purposes only and should not be considered legal, financial, or tax advice. Tax rules, timelines, and payment procedures may change based on government notifications or amendments to the law. Readers are advised to consult the Federal Board of Revenue (FBR) or a qualified tax professional for guidance specific to their circumstances.