Dear Valued Client,
FBR has issued circular No. ½-STB/2019 dated July 22, 2019 whereby amendments made in section 23 of the Sales Tax Act, 1990 regarding provision of CNIC has been clarified.
The Circular clarifies that requirement for provision of CNIC is only applicable if purchases are made from a Sales Tax Registered Person. Provision of CNIC number does not in any manner means that buyer has to be registered person under sales tax law. Sales to unregistered persons can be made.
The circular further clarifies that condition of provision of CNIC will not apply if the value of purchases is below Rs. 50,000 in case sale is made to an Ordinary consumer. In case of incorrect CNIC provided by purchaser, the liability of loss or penalty shall not arise against the seller in case of sale made in good faith.
In case of purchases above Rs. 50,000 by an ordinary consumer being a female, the CNIC of the husband or the father will be considered valid.
Please click on link mentioned below to access the Circular