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FBR Clarifications, Rulings & Circulars
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| Docts | YEAR | Subject | Topic | View Detail |
|---|---|---|---|---|
| Circular No. 1 of 2022 | 2022 |
Circular No. 1 of 2022 - Operations (Inland Revenue)
|
Tax Payments | View Detail |
| Circular No. 2 of 2022 | 2022 |
Finance Act, 2021 - Explanation of important amendments made in the Income Tax Ordinance, 2001
|
Explanation | View Detail |
| Circular No 03 of 2022 | 2022 |
Circular No. 3 of 2022 - Taxation of Cooperative Housing Societies Registered under Cooperative Housing Societies Act, 1925
|
Cooperative Housing Societies | View Detail |
| Circular No.4 of 2022 | 2022 | Amendment in Section 122 of the Income Tax Ordinance, 2001 | Amendment | View Detail |
| Circular no. 5 of 2022 | 2022 | Circular no. 5 of 2022 - Foreign Remittances - Exemption | Foreign Remittance | View Detail |
| Circular No. 6 of 2022 | 2022 | Circular No. 6 of 2022 - Operations | Asset Declaration | View Detail |
| Circular no. 7 of 2022 | 2022 |
Circular no. 7 of 2021-22 - Policy regarding explanation of important amendments introduced in Income Tax Ordinance, 2001, via The Tax Laws (Third Amendment) Ordinance, 2021
|
Explanation | View Detail |
| Circular No.8 of 2022 | 2022 |
Extension in Return Filing Date for Tax Year 2021
|
Extension | View Detail |
| ST Circular No. 3 of 2022 | 2022 |
Finance Act 2021 - Taxation of Erstwhile FATA/PATA Domiciled Industries
|
FATA/PATA | View Detail |
| Circular | 2021 | Standard Operating Procedure for Registration of New Manufacturers for Concessionary Tariff Rates on Supply of Electricity and Gas | Concessionary Tariff | View Detail |
| Circular No.9/2021 | 2021 |
Mechanism to be adopted for the release of Consignment of FATA/PATA Residents stuck-up at the Karachi Ports
|
FATA/PATA | View Detail |
| Circular No.10/2021 | 2021 | SOP for Protecting Complaints of Corruption Against Reaction or Revenge | Complaints | View Detail |
| ST Circular No. 2 of 2021 | 2021 |
Finance Act, 2021 - Explanation of important amendments made in the Sales Tax Act, 1990 & Federal Excise Act, 2005
|
Explanation | View Detail |
| Clarification | 2020 |
Insertion of Sub-Section (6) in Section 179 of the Income Tax Ordinance, 2001.
|
Insertion of Sub-Section | View Detail |
| Clarification | 2020 |
Extension in Date for Filing of Annex-H for the Tax Period of July, 2019 to January, 2020. |
Filing of Annex-H | View Detail |
| Circular | 2020 |
Income Tax Refunds under Prime Minister’s Covid-19 Relief Package --- during Financial Year 2020-21 --- Instructions Regarding
|
Refund | View Detail |
| Circular | 2020 |
FINANCE ACT. 2020- EXPLANATION OF IMPORTANT AMENDMENTS IN SALES TAX ACT. 1990 AND FEDERAL EXCISE ACT. 2005 |
Explanation of Amendments | View Detail |
| Circular | 2020 |
RATE OF ADVANCE TAX UNDER SECTION 148 OF THE INCOME TAX ORDINANCE, 2001 ON IMPORT OF RAW MATERIAL BY MANUFACTURESERS COVERD UNDER THE RESCINDED SRO 1125(I)/2011
|
Advance Tax | View Detail |
| Clarification | 2020 |
Income Tax Refund under Prime Minister’s Covid-19 Relief Package |
Refund | View Detail |
| Clarification | 2020 |
Processing of Multi Tax Periods Carry-Forward Based Sales Tax Refunds. |
Refund | View Detail |
| Order | 2020 | Creation of Post Refund Analysis Cell at the FBR (HQs) Islamabad | Post Refund Analysis Cell | View Detail |
| Circular | 2020 |
Extension in date of filing Income Tax Returns/Statements for Tax Year 2020 till 8th December, 2020
|
Extension in Date | View Detail |
| Circular | 2020 |
Guidelines regarding introduction of new online system of issuance of exemption/reduced rate certificates u/s 152(4A), 152(4B), 152(5) and 159 of the Income Tax Ordinance, 2001
|
Issuance of Exemption | View Detail |
| Circular | 2020 |
Explanation of important amendments made in Income Tax Ordinance, 2001 through Finance Act, 2020
|
Explanation of Amendments | View Detail |
| Circular | 2020 |
Extension in date of filing Income Tax Returns/Statements for Tax Year 2020 till 8th December, 2020
|
Extension in date | View Detail |
| Clarification | 2020 | Processing of Sales Tax Refunds as a Routine Enforcement Function of Field Offices. | Sales Tax Refund | View Detail |
| Circular | 2020 |
STANDARD OPERATING PROCEDURE FOR DISPOSAL OF CASES OF CONDONATION OF TIME LIMIT UNDER SECTION 74 OF THE SALES TAX ACT, 1990.
|
Condonation of Time Limit | View Detail |
| Clarification | 2020 |
Role of Chief Commissioner as Inland Revenue Ombudspersons
|
Role of Chief Commissioner | View Detail |
| Clarification | 2020 |
Issuance of Income Tax Refunds through State Bank of Pakistan from Collection Head of Income Tax
|
Income Tax Refund | View Detail |
| Circular | 2020 |
DEDUCTION - PROFIT ON DEBT OF NON RESIDENT RECIPIENTS CLARIFICATION REGARDING.
|
Profit on Debt | View Detail |
| Circular | 2020 |
Standard Procedure for Sanctioning of Missing Amounts Stuck in FASTER System due to System Glitches.
|
FASTER System | View Detail |
| Clarification | 2020 |
Manual Receipt of Applications for Extension to File of Income Tax Returns T/Y 2020 – Instructions Regarding.
|
Extension | View Detail |
| Clarification | 2020 |
Information Regarding Last Date of Filing of Income Tax Return for Tax Year 2020 – Instructions Regarding.
|
Filing of Income Tax Return | View Detail |
| Clarification | 2020 |
Instructions Regarding Notices to Nil Filers through Postal Service/UMS.
|
Nil Filers | View Detail |
| Clarification | 2020 | Processing of Sales Tax Refunds. | Refund | View Detail |
| Circular | 2020 |
CLARIFICATION REGARDING TAX RATE UNDER SECTION 151 OF THE INCOME TAX ORDINANCE, 2001.
|
Tax Rate | View Detail |
| Circular | 2020 |
Standard Operating Procedure for Registration of New Manufacturers for Concessionary Tariff Rates on Supply of Electricity and Gas.
|
Tariff Rates | View Detail |
| Clarification | 2020 | TEST | Sales Tax Refund | View Detail |
| ST Circular No 01 of 2020 | 2020 |
Explanation of important amendments in Sales Tax Act, 1990 and Federal Excise Act, 2005 - Tax Laws (Second Amendment) Ordinance, 2019.
|
Explanation | View Detail |
| STGO NO. 01 of 2020 | 2020 | Provision of Section 73(4) of the Sales Tax Act. 1990 - Supplies by Registered Manufacturers to Sales Tax Registered Persons | Registered Manufacturers | View Detail |
| Clarification | 2020 |
Mis-use of Annex-F by Negative Value to increase carry forward.
|
Mis-use of Annex-F | View Detail |
| Rules | 2020 |
The Inland Revenue Reward Rules, 2016.
|
Inland Revenue Reward Rules | View Detail |
| Clarification | 2020 |
General Condonation of Limitation U/S 214A of Income Tax Ordinance 2001, Section 74 of Sales Tax Act, 1990 And Section 43 of Federal Excise Act, 2005- Amid Lockdown And Rise In Corona Virus Cases. |
Condonation of Limitation | View Detail |
| Cir No.9(11)ST-LPE/Misc | 2019 | Extension in Date of Submission of Sales Tax and Federal Excise Return for the Tax Period of September-2019. | Extension in Date | View Detail |
| No.4016/M/SPM/2019 | 2019 | PMDU Instructions from Prime Minister Office to All Federal Ministries/Institutions/Departments and Provincial Government | Instructions | View Detail |
| Guidelines | 2019 | User Guidelines regarding filing of Annex H. SALES TAX REFUND PROCESSING BY FASTER SYSTEM. | User Guidelines | View Detail |
| Cir No.274602-R | 2019 | Extension in Date of Submission of Sales Tax and Federal Excise Returns For the Period of October, 2019. | Extension in Date | View Detail |
| FBR Cir. | 2019 | The Passenger Profiling System, “Global Travelers Assessment System” (GTAS) is now operational. | Assessment System | View Detail |
| FBR PR.2 | 2019 | Reports on Trader’s perception Survey and Customs Data handed over to Customs officers by WCO. | Assessment System | View Detail |
| C.No.9(11) ST-LPE/Misc/2016/276818-R | 2019 | Extension in Date of Submission of Sales Tax and Federal Excise Return for the Tax Period of October-2019. | Extension in Date | View Detail |
