Federal Board of Revenue (FBR) in its drive to integrate Tier-1 Retailers across the country, has issued Sales Tax General Order No.2 of 2022 by which a system-based approach has been adopted to integrate non-Integrated Tier-1 Retailers with effect from 1st August, 2021.

A List of identified Tier-1 non-Integrated Retailers has been placed at FBR’s web portal (www.fbr.gov.pk). If these identified Tier-1 Retailers fail to integrate by September 15, 2021, they would be denied credit for input tax equal to 60% claimed in the Sales Tax return for the month of August, 2021. If, however, a Tier-1 Retailer feels that it is not a Tier-1 Retailer in terms of Section 2(43A) of Sales Tax Act, 1990, it may get itself excluded from the list by applying to the concerned Commissioner by September 10, 2021.

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The list shall be updated every month and taxpayers who remain in the List shall be considered as non-Integrated Tier-1 Retailers and their input tax to the extent of 60% shall be disallowed as per the provisions of sub-section (9A) of Section 3 of the Sales Tax Act, 1990.

List of Tier-1 Retailers | tier-1 Retailers | Non Integrated Retailers | Input Tax Credit Disallowed | FBR | Federal Board of Revenue |