FBR Clarifications, Rulings & Circulars

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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

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