Islamabad: The Federal Revenue Council (FBR) presented new measures to address violations in issuing invoices that are not specified by retailers, and enabling the authorities to close the workplaces or retail stores of retail traders from the first level who found the rules.
In a notification issued on Monday (164 (1)/2025), FBR has amended the 2006 sales tax rules, showing specific conditions that companies can face sanctions, including sealing their headquarters. According to the updated rules, any retail dealer who issues an uninterrupted bills fails to introduce the invoices that are not connected to the Internet in the system within 24 hours, or his store separates the FBR database for 48 hours that will face severe penalties.
In such cases, business buildings may be sealed for the registered person. In addition, if the retailer bills device fails to register sales during the internet -related periods, buildings may also face a closure.
The new rules also details of the process of canceling commercial buildings. Once the business is sealed, the internal revenues of the relevant commissioner are required to impose a penalty and issue a cancellation order within 24 hours of paying the penalty and to resolve any difference in scrutiny. The retail seller must also ensure that any errors in the programs are fixed and compliance with all the requirements described under the fourteenth chapter of sales tax rules.
After canceling the removal, the Commissioner will implement the software review in all branches of retail stores to ensure that accurate sales records are maintained. Any undeclared sales that were discovered during the audit will lead to the creation of a tax request on reckless duties. If the retail seller fails to perform the necessary payment, the building will remain sealed for up to a month, with the re -closing order 15 days after the initial violation.
The new rules aim to tighten control of tax evasion and ensure that companies comply with the criteria for saving the required digital records. FBR actions are part of a wider initiative to improve tax compliance and tackle gaps in the retail sector.
