Sales Tax SROs are a type of Statutory Regulatory Order (SRO) that are used in Pakistan to provide exemptions, reductions or clarifications related to sales tax. These SROs can have a significant impact on businesses, as they affect the amount of sales tax that businesses must collect and remit to the government.
Some common types of sales tax SROs in Pakistan include:
- Exemption SROs: These SROs provide exemptions from sales tax for specific goods or services. For example, an SRO may be issued to provide an exemption from sales tax for certain types of agricultural equipment or medical supplies.
- Reduction SROs: These SROs reduce the rate of sales tax on specific goods or services. For example, an SRO may be issued to reduce the sales tax rate on certain types of food items.
- Clarification SROs: These SROs provide clarification on the application of sales tax to specific goods or services. For example, an SRO may be issued to clarify whether a particular type of software is subject to sales tax.
- Procedural SROs: These SROs introduce or amend the procedures for compliance with sales tax regulations. For example, an SRO may be issued to introduce a new procedure for filing sales tax returns.
It is important for businesses to stay up-to-date with the latest sales tax SROs in Pakistan, as they can have a significant impact on the amount of sales tax that businesses are required to collect and remit to the government. It is advisable to consult with a tax professional or use online tax preparation software to ensure that you are properly interpreting and complying with the latest sales tax laws and regulations.
Sales tax SROs (Statutory Regulatory Orders) are necessary in any business for a number of reasons. Here are some key reasons why:
- Clarity: SROs help to clarify the application of sales tax laws and regulations to specific goods or services. This is particularly important when there is ambiguity or confusion about the taxability of certain items.
- Flexibility: SROs provide flexibility to the government to adjust sales tax rates, exemptions, or procedural requirements quickly and easily in response to changes in economic conditions or other factors.
- Compliance: SROs help businesses to comply with sales tax laws and regulations by providing guidance on how to properly calculate, collect, and remit sales tax.
- Fairness: SROs can be used to provide exemptions or reductions in sales tax rates for certain goods or services that may be deemed essential or in the public interest. This can help to ensure that the tax burden is distributed fairly across different segments of society.
- Revenue generation: SROs can be used to generate revenue for the government through the imposition of sales tax on certain goods or services. This revenue can be used to fund public services and infrastructure development.
Overall, sales tax SROs play an important role in ensuring that businesses understand and comply with sales tax laws and regulations, while also providing flexibility and fairness in the tax system. It is important for businesses to stay up-to-date with the latest SROs to ensure that they are properly collecting and remitting sales tax to the government.
| SRO Number | Issued Date | Description | Concern SROs | SRO Downloads |
| 28(I)/2024 | 1/10/2024 | Notification of FMCG sector for Digital Invoicing | Sales Tax | Download |
| 1842(I)/2023 | 12/21/2023 | Amendment in Sales Tax Rules, 2006 | Sales Tax | Download |
| 1525-DI(I)/2023 | 12/12/2023 | Notification of FMCG Sector for the purposes of Rule 150Q of the Sales Tax Rules 2006 | Sales Tax | Download |
| 1788(I)/2023 | 12/11/2023 | Amendment in Sales Tax Rules, 2006 | Sales Tax | Download |
| 1775(I)/2023 | 12/7/2023 | Amendment in Sales Tax Rules, 2006 | Sales Tax | Download |
| 1525(I)/2023 | 11/10/2023 | Amendments in Sales Tax Rules, 2006 | Sales Tax | Download |
| 1185(I)/2023 | 9/5/2023 | Amendment in Sales Tax Rules, 2006 | Sales Tax | Download |
| 1189(I)/2023 | 9/5/2023 | Establilshment of Check Posts for Enfoccmcnt of Provisions of Section 40D of the Sales Tax Act, 1990 | Sales Tax | Download |
| 501(I)2023 | 4/20/2023 | Fixation of Value of Steel Products for Sales Tax Purpose | Sales Tax | Download |
| 494(I)2023 | 4/14/2023 | Islamabad Capital Territory (Place of Provision of Services) Rules, 2023 | Sales Tax | Download |
| 376(I)/2023 | 3/21/2023 | S.R.O.376(I)/2023 dated 21.03.2023 regarding Special Procedure for Collection and Payment of Sales Tax (Electric Power Supply by DISCOs) Rules, 2023 | Sales Tax | Download |
| 297(I)2023 | 3/8/2023 | Imposition of enhanced rate of 25% sales tax on import and supply of luxury goods | Sales Tax | Download |
| 179(I)2023 | 02/14/2023 | Enhancement in Standard Rate of Sales Tax from 17% to 18% | Sales Tax | Download |
| 70(I)2023 | 01/25/2023 | Exemption from Sales Tax on the Import and Supply of the Donation Consignments and Relief Items as certified by NDMA or a PDMA for Relief Operations for Flood Affectees | Sales Tax | Download |
| 01(I)2023 | 01/03/2023 | Exemption of Whole of Sales Tax on Old Contingent Owned Equipment (COE) | Sales Tax | Download |
| 2061(I)2022 | 11/25/2022 | Establishment of Check Post for Enforcement of Provision of Section 40D of the Sales Tax Act, 1990 | Sales Tax | Download |
| 2042(I)2022 | 11/15/2022 | AMENDMENT IN SALES TAX RULES, 2006 | Sales Tax | Download |
| 1963(I)2022 | 10/25/2022 | The Federal Government is pleased to exempt whole of Sales Tax payable on goods supplied to JICA | Sales Tax | Download |
| 1640(I)2022 | 08/31/2022 | Exemption of Sales Tax on Import of Tomatoes and Onions | Sales Tax | Download |
| 1635(I)2022 | 08/30/2022 | EXEMPTION FROM SALES TAX ON IMPORT OF GOODS RECEIVED IN THE EVENT OF NATURAL DISASTER, GIFT OR DONATION | Sales Tax | Download |
| 1636/(I)2022 | 08/30/2022 | EXEMPTION FROM SALES TAX ON IMPORT AND SUPPLY OF GOODS AS CERTIFIED BY NDMA AND PDMA FOR FLOOD AFFECTEES | Sales Tax | Download |
| 729(I)2022 | 06/02/2022 | Exemption of Sales Tax on Import of Oxygen Cylinder for Medical Purpose | Sales Tax | Download |
| 587(I)2022 | 05/10/2022 | FIXATION OF VALUE FOR SUPPLY OF CNG FOR SALES TAX PURPOSES | Sales Tax | Download |
| 563(I)2022 | 04/29/2022 | Amendment in Sales Tax Rules ,2006 (Refund to Agriculture Tractor Manufacturers) | Sales Tax | Download |
| 541(I)2022 | 04/22/2022 | Amendment in Rule 150 ZF of Chapter XIV-B in Sub-Chapter-1 | Sales Tax | Download |
| 500(I)2022 | 04/09/2022 | Change in STR-7 Form | Sales Tax | Download |
| 489(I)2022 | 04/05/2022 | FIXATION OF VALUE OF STEEL PRODUCTS FOR SALES TAX PURPOSE | Sales Tax | Download |
| 407(I)2022 | 03/08/2022 | Change in STR-7 Form | Sales Tax | Download |
| 383(I)2022 | 03/07/2022 | Amendment in Sales Tax Rules, 2006 | Sales Tax | Download |
| 321(I)2022 | 03/01/2022 | Change in rate of Sales Tax on petroleum products | Sales Tax | Download |
| 251(I)2022 | 02/16/2022 | Rescinding SROs | Sales Tax | Download |
| 252(I)2022 | 02/16/2022 | Amendments in Sales Tax Rules, 2006 | Sales Tax | Download |
| 183(I)2022 | 02/10/2022 | Change in Rate of Sales Tax on Petroleum Products | Sales Tax | Download |
| 169(I)2022 | 01/31/2022 | Amendment in Sales Tax Rules, 2006 | Sales Tax | Download |
| 88(I)2022 | 01/18/2022 | dt 18-1-22 regarding Change in rates of Sales Tax on Petroleum Products | Sales Tax | Download |
| 51(I)2022 | 01/13/2022 | Amendment in Sales Tax Rules, 2006 | Sales Tax | Download |
| 43(I)2022 | 01/10/2022 | Amendment in Sales Tax Rules, 2006 | Sales Tax | Download |
| 39(I)2022 | 01/08/2022 | Supersession of SRO690(I)/2019 dated 29th June 2019 | Sales Tax | Download |
| 01(I)/2022 | 01/03/2022 | Change in rates of Sales Tax on Petroleum Products | Sales Tax | Download |
| 1604(I)/2021 | 12/16/2021 | Change in Rate of Sales Tax on Petroleum Products | Sales Tax | Download |
| 1579(I)/2021 | 12/7/2021 | Change in rate of Sales Tax on Petroleum Products | Sales Tax | Download |
| 1515(I)/2021 | 11/26/2021 | Inland Revenue Uniform Rules,2021 | Sales Tax | Download |
| 1501(I)/2021 | 11/22/2021 | Exemption form whole of sales tax on import of edible fruits from Afghanistan except Apples | Sales Tax | Download |
| 1464(I)/2021 | 11/15/2021 | Amendment in Notification No. S.R.O 690(I)/2019 dated 29.06.2019 | Sales Tax | Download |
| 1465(I)/2021 | 11/15/2021 | Amendment in Notification No. S.R.O 985(I)/2021 dated 04th August, 2021 | Sales Tax | Download |
| 1450(I)/2021 | 11/11/2021 | CHANGE IN RATE OF SALES TAX ON PETROLEUM PRODUCTS | Sale Tax | Download |
| 1327(I)/2021 | 10/7/2021 | CHANGE IN RATE OF SALES TAX ON PETROLEUM PRODUCTS | Sale Tax | Download |
| 1279(I)/2021 | 09/30/2021 | Levy of service charges at a rate of Rupee one per invoice issued through integrated POS | Sale Tax | Download |
| 1225(I)/2021 | 09/18/2021 | Change in rate of Sales Tax on petroleum products | Sale Tax | Download |
| 1222(I)/2021 & 1223(I)/2021 | 09/17/2021 | Enhancement of extra rate of tax and exclusion from purview of further tax to Steel and Edible Oil sectors | Sale Tax | Download |
| 1072(I)/2021 | 08/26/2021 | Change in rates of Sales Tax on Petroleum Products | Sale Tax | Download |
| 1063(I)/2021 | 08/24/2021 | Integration of Tier-1 Retailers and Licensing therof | Sale Tax | Download |
| 1064(I)/2021 | 08/24/2021 | Input tax credit and supply made by the registered person in AJK & GB | Sale Tax | Download |
| 1027(I)/2021 | 08/16/2021 | Fixation of ex-mill value of white crystalline sugar | Sale Tax | Download |
| 1005(I)/2021 | 08/9/2021 | Procedure for prize scheme | Sale Tax | Download |
| 1006(I)/2021 | 08/9/2021 | POS System Integrated with FBR | Sale Tax | Download |
| 1007(I)/2021 | 08/9/2021 | Exemption from Sales Tax on medical and testing equipment regarding COVID-19 | Sale Tax | Download |
| 989(I)/2021 | 08/5/2021 | Suspension of applicability of S.No. 50 of Third Schedule to the Sales Tax Act, 1990 w.e.f. 01-07-2021 to 30-11-2021 | Sale Tax | Download |
| 983(I)/2021 | 08/4/2021 | Rescission of SRO 587(I)/2017 dated 01.07.2017 | Sale Tax | Download |
| 985(I)/2021 | 08/4/2021 | Fixation of value of steel in respect of locally produced goods | Sale Tax | Download |
| 984(I)/2021 | 08/4/2021 | Imposition of Withholding Tax on online market place under eleventh schedule to the Sales Tax Act, 1990 | Sale Tax | Download |
| 952(I)/2021 | 07/28/2021 | Exemption of whole of Sales Tax on import of thirty million adult 3xply knit face masks as donation by M/s Hanes Brands, USA to Government of Punjab | Sale Tax | Download |
| 937(I)/2021 | 07/26/2021 | Change in rate of Sales Tax on Petroleum Products | Sale Tax | Download |
| 895(I)/2021 | 07/8/2021 | Rescinding S.R.O. 812(1)/2016, dated the 2nd September, 2016 | Sale Tax | Download |
| 860(I)/2021 | 07/6/2021 | Change in Sales Tax rates on Petroleum Products | Sale Tax | Download |
| 807(I)2021 | 06/26/2021 | Change in Sales Tax Rates on Petroleum Products | Sale Tax | Download |
| 750(I)/2021 | 06/14/2021 | Change in rate of Sales Tax on Petroleum Products | Sale Tax | Download |
| 725(I)/2021 | 06/8/2021 | Reduction in rate of Sales Tax on Takeaway from Restaurants | Sale Tax | Download |
| 726(I)/2021 | 06/8/2021 | Change in rates of Sales Tax on Petroleum Products | Sale Tax | Download |
| 590(I)/2021 | 05/25/2021 | Exempt the import of Oxygen gas, Cylinder, Cryogenic Tanks for Oxygen Gas from the whole of Sales Tax | Sale Tax | Download |
| 551(I)/2021 | 05/9/2021 | Change in Sales Tax Rates on Petroleum Products | Sale Tax | Download |
| 465(I)/2020 | 04/7/2021 | Amendment in SRO 1301(I)/2018, dated 29-10-2018 | Sale Tax | Download |
| 373(I)/2021 | 03/30/2021 | Constitution of Alternate Dispute Resolution Committees (ADRCs) | Sale Tax | Download |
| 234(I)/2021 | 02/22/2021 | Amendment in Sales Tax Rules, 2006 | Sale Tax | Download |
| 215(I)/2021 | 02/19/2021 | Exemption of Sales Tax on Import of 500,000 MT on White Sugar | Sale Tax | Download |
| 136(I)/2021 | 02/3/2021 | Exemption to import of Fifty Two Fire Fighting vehicles | Sale Tax | Download |
| 96(I)/2021 | 01/26/2021 | Amendments in Sales Tax Rules, 2006 | Sale Tax | Download |
| 97(I)/2021 | 01/26/2021 | Exempt the import of cryogenic tanks (for oxygen gas) | Sale Tax | Download |
| 98(I)/2021 | 01/26/2021 | Amendment in S.R.O 1190(I)/2019 | Sale Tax | Download |
| 77(I)/2021 | 01/21/2021 | Amendment in S.R.O 495(I)/2016 | Sale Tax | Download |
| 01(I)/2021 | 01/5/2021 | Amendment in Sales Tax Rules, 2006 | Sale Tax | Download |
| 1339(I)/2020 | 12/21/2020 | Corrigendum | Sale Tax | Download |
| 1338(I)/2020 | 12/16/2020 | Amendment in Sales Tax Rules, 2006 | Sale Tax | Download |
| 1337(I)/2020 | 12/16/2020 | Exclusion of fertilizer manufacturers from the preview of section 73(4) of the Sales Tax Act, 1990 | Sale Tax | Download |
| 1339(I)/2020 | 12/16/2020 | Chapter XIV-AB Cash Back to Customers | Sale Tax | Download |
| 1257(I)/2020 | 11/25/2020 | Exemption from Sales Tax on Medical and Testing Equipment regarding Covid-19 | Sale Tax | Download |
| 1248(I)/2020 | 11/23/2020 | Sales Tax Special Procedure for adjustment of subsidy against sales tax on Locally Manufactured Tractors Rules, 2020 | Sale Tax | Download |
| 1172(I)/2020 | 11/4/2020 | Amendment in Chapter V of the Sales Tax Rules, 2006 | Sale Tax | Download |
| 1038(I)/2020 | 10/12/2020 | Exemption of Sales Tax on local supply of sugar | Sale Tax | Download |
| 938(I)/2020 | 10/1/2020 | Sales Tax (Imposition of Restrictions) on Wastages of Inputs Rules, 2020 | Sale Tax | Download |
| 931(I)/2020 | 09/30/2020 | Amendment in Sales Tax Rules, 2006 | Sale Tax | Download |
| 929(I)/2020 | 09/29/2020 | Exemption of whole of Sales Tax on import of 83 X Micron Sprayers for Anti-Locust Operation | Sale Tax | Download |
| 889(I)/2020 | 09/21/2020 | Video Analytics Rules for Electronic Monitoring | Sale Tax | Download |
| 888(I)/2020 | 09/21/2020 | Amendment in Sales Tax Rules, 2006 | Sale Tax | Download |
| 831(I)/2020 | 09/9/2020 | Amendment in Sales Tax Rules, 2006 | Sale Tax | Download |
| 793(I)/2020 | 08/28/2020 | Amendment in Sales Tax Rules, 2006 | Sale Tax | Download |
| 770(I)/2020 | 08/26/2020 | CORRIGENDUM — SALES TAX | Sale Tax | Download |
| 776(I)/2020 | 08/25/2020 | Amendment in Sales Tax Rules, 2006 | Sale Tax | Download |
| 777(I)/2020 | 08/25/2020 | Greenfield Industrial Undertaking Approval and Exemption Rules | Sale Tax | Download |
| 770(I)/2020 | 8/24/2020 | Reduced rate of Sales Tax on import of sugar | Sale Tax | Download |
| 751(I)/2020 | 8/20/2020 | Exemption of taxes from import of refined white sugar – Sales Tax | Sale Tax | Download |
| 649(I)/2020 | 08/3/2020 | Exempt the import of Oxygen gas, Cylinders (for oxygen gas), Cryogenic tanks (for oxygen gas) from the whole of the Sales Tax for a period of three months starting from the 23rd of June, 2020 | Sale Tax | Download |
| 555(I)/2020 | 06/19/2020 | Exemption from Sales Tax on Medical And Testing Equipment regarding Covid-19 | Sale Tax | Download |
| 353(I)2020 | 05/6/2020 | Amendments in Sales Tax Rules, 2006 ( Recovery Rules) | Sale Tax | Download |
| 352(I)2020 | 05/6/2020 | INPUT-OUTPUT Adjustment of P&E Companies | Sale Tax | Download |
| 344(I)/2020 | 04/29/2020 | Amendment in SRO 1190 dated 29.04.2020 | Sale Tax | Download |
| 326(I)/2020 | 04/27/2020 | Amendment in ICT Ordinance, 2001 dated 27.04.2020 | Sale Tax | Download |
| 317(I)/2020 | 4/16/2020 | Removal of brand specification in respect of certain goods being imported for the prevention and treatment of COVID-19. | Sale Tax | Download |
| 295(I)/2020 | 4/8/2020 | Amendment in Sales Tax Rules, 2006 dated 8th April, 2020 | Sale Tax | Download |
| 237(I)/2020 | 3/20/2020 | Exemption of Sales Tax on medical and testing equipment regarding out-break of COVID-19 dated 20.03.2020 | Sale Tax | Download |
| 233(I)/2020 | 3/18/2020 | Amendment in S.R.O 812 (I)/2016 dated 2nd September, 2016 | Sale Tax | Download |
| 223(I)/2020 | 3/16/2020 | Amendment in Sales Tax Rules, 2006 | Sale Tax | Download |
| 36(I)/2020 | 1/21/2020 | Amendment in S.RO. 1190(I)/2019, dated the 2nd October, 2019 | Sale Tax | Download |
| 1321(I)/2019 | 11/8/2019 | Exclusion of Third Schedule items from purview of value addition tax under Twelfth Schedule | Sale Tax | Download |
| 1290(I)/2019 | 10/30/2019 | Exclusions from Section 8B under S.R.O 1190 (I)/2019 dated 2.10.2019 | Sale Tax | Download |
| 1203(I)/2019 | 10/10/2019 | Amendment in Sales Tax Rules, 2006 | Sale Tax | Download |
| 1190(I)/2019 | 10/2/2019 | In Supersession of its Notification SRO 647(I)|2007, dated 27-6-2007 | Sale Tax | Download |
| 1087(I)/2019 | 09/4/2019 | Liability to pay Sales Tax in case of supply of Ginned Cotton | Sale Tax | Download |
| 993(I)/2019 | 08/7/2019 | Rescinding S.R.O 697(I)/2019 dated 29.06.2019 | Sale Tax | Download |
| 918(I)/2019 | 08/7/2019 | Amendment in the Sales Tax Rules, 2006 | Sale Tax | Download |
| 723(I)/2019 | 07/6/2019 | Amendment in S.R.O 690(I)/2019 dated 29.06.2019 | Sale Tax | Download |
| 700(I)/2019 | 06/30/2019 | Petroleum S.R.O | Sale Tax | Download |
| 690(I)/2019 | 06/29/2019 | Value of supply to CNG consumers | Sale Tax | Download |
| 691(I)/2019 | 06/29/2019 | Amendment in S.R.O 190(I)/2002 dated 02.04.2002 | Sale Tax | Download |
| 692(I)/2019 | 06/29/2019 | Amendment in S.R.O 648(I)/2013 dated 09.07.2013 | Sale Tax | Download |
| 693(I)/2019 | 06/29/2019 | Amendment in S.R.O 509(I)/2013 dated 12.06.2013 | Sale Tax | Download |
| 694(I)/2019 | 06/29/2019 | Rescinding S.R.O 68(I)/2006 | Sale Tax | Download |
| 697(I)/2019 | 06/29/2019 | Value of locally produced goods | Sale Tax | Download |
| 698(I)/2019 | 06/29/2019 | Amendment in Sales Tax Rules, 2006 | Sale Tax | Download |
| 699(I)/2019 | 06/29/2019 | Rescinding S.R.O 697(I)/1996 | Sale Tax | Download |
| 603(I)/2019 | 05/31/2019 | Change in Sales Tax rates on Petroleum products w.e.f 1st June 2019 | Sale Tax | Download |
| 507(I)/2019 | 05/4/2019 | Change in sales tax rates on petroleum products wef 5th May 2019 | Sale Tax | Download |
| 499(I)/2019 | 04/30/2019 | Change in sales tax rates on petroleum products wef 1st May to 5th May 2019 | Sale Tax | Download |
| 488(I)/2019 | 04/25/2019 | Amendment in Sales Tax Rules, 2006 | Sale Tax | Download |
| 328(I)/2019 | 03/11/2019 | Amendment in Sales Tax Special Procedure (Withholding) Rules, 2007 | Sale Tax | Download |
| 250(I)/2019 | 02/26/2019 | Amendment in Sales Tax Rules, 2006 | Sale Tax | Download |
| 253(I)/2019 | 02/26/2019 | Amendment in SRO 188(I)/2015 dated 05-03-2015 | Sale Tax | Download |
| 213(I)/2019 | 02/11/2019 | Amendment in S.R.O 1302(I)/2018 dated 29-10-2018 | Sale Tax | Download |
| 180(I)/2019 | 02/4/2019 | Amendments in Sales Tax Rules, 2006 | Sale Tax | Download |
| 110(I)/2019 | 01/31/2019 | Amendment in S.R.O 1125(I)/2011, dated the 31st December, 2011 | Sale Tax | Download |
| 32(I)/2019 | 01/9/2019 | Amendment in S.R.O 488(I)/2004, dated the 12th June, 2004 | Sale Tax | Download |