SR0 No 127900/2021.- In exercise of the powers conferred by sub-section (1) of section 76 of the Sales Tax Act, 1990, the Federal Board of Revenue with the approval of the Federal Minister-in-charge is pleased to levy service charges at a rate of Rupee one per invoice issued through all points of sale (PUS) integrated with the Board’s computerized system for the real time reporting of sales, which shall be collected by Tier1 retailers integrated with the Board’s computerized system and deposited in a designated account along with monthly payment of sales tax and filing of the sales tax return.
