FBR Clarifications, Rulings & Circulars

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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TAX UNDER SECTION 148 OF THE INCOME TAX ORDINANCE, 2001 ON IMPORT OF RAW MATERIAL BY MANUFACTURESERS COVERD UNDER THE RESCINDED SRO 1125(I)/2011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
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
Press Release 2019 Federal Government launches AEO program for business community AEO program View Detail
C. No. 9(11) ST-LPE/Misc/2016 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
C. No. 9(11) ST-LPE/Misc/2016 2019

Extension in the date for the payment of Sales Tax and FED for the Tax Period of July 2019

Extension in date View Detail
C. No. 9(11) ST-LPE/Misc/2016/261110-R 2019 Extension in date of payment/submission of Sales Tax and Federal Excise Return for the Tax Period of September, 2019 Extension in date View Detail
C. No. 9(11) ST-LPE/Misc/2016 2019 Extension in the date for submission of Sales Tax and Federal Excise Return for the Tax Period of August 2019 Extension in date View Detail
C. No. 9(11) ST-LPE/Misc/2016 2019 Extension in the date for submission of Sales Tax and Federal Excise Return for the Tax Period of August 2019 Extension in date View Detail
C. No. 9(11) ST-LPE/Misc/2016 2019

Extension in the date for submission of Sales Tax and Federal Excise Return for the Tax Period of July 2019

Extension in date View Detail
C. No. 9(11) ST-LPE/Misc/2016 2019 Extension in the date for submission of Sales Tax and Federal Excise Return for the Tax Period of July 2019 Extension in date View Detail
C.No. 9(11)ST-LPE/Misc./2016 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
test 2019 abc 111 View Detail
Clarification 2019

SALES TAX CLARIFICATIONS

Explanation View Detail
Explanation 2019 Automation Process For Facilitation of Import of Raw Materials For Industries. Automation Process View Detail
Explanation 2019 Finance Act. 2019 Explanation Of Important Amendments In Sales Tax Act, 1990, Federal Excise Act. 2005 and Islamabad Capital Territory (Tax on Services, Ordinance, 2001). Explanation of Amendments View Detail
Circular 2019 Finance Act, 2019 – Explanation of Important Amendments Made in The Income Tax Ordinance, 2001. Explanation of Amendments View Detail
Clarification 2019 FBR to introduce new rules to expedite ST refund claims processing. FBR View Detail
Clarification 2019 View Detail
Clarification 2018
Deduction of Zakat at source in respect of saving Banks/Profit and loss sharing and similar Banks Accounts (Asset Code No. 101) and deposit therefore immediately after deduction date.
Deduction of Zakat View Detail
Clarification 2018 Virtual one Stop Shop (Voss) for Company Registration. Registration View Detail
Clarification 2018 Payment of Taxes through alternative delivery channels (ADC) Payment of Taxes View Detail
ST & FED General Order 2018
Procedure for Correction in Computerized Payment Receipt (CPR)
Correction View Detail
Clarification 2018 Changes in the Process of Exemption Certificates Exemption Certificates View Detail
Clarification 2018 Communication with PRAL including modification/ Development in Software Communication View Detail
Clarification 2018 Permission for Filing of Sales Tax & Federal Excise Return after Six Months Filing of Returns View Detail
Clarification 2018 Service of Notices as per section 218 of The ITO, 2001 Service of Notices View Detail

DISCLAIMER: All information has been given in good faith; however, the Readers must see actual text from Officials Websites of the Dept. and Libraries.