Federal Board of Revenue has issued Circular 02 of 2019 dated August 1, 2019


Through the aforementioned Circular, FBR has issued Clarifications regarding Sales Tax Invoicing. Broadly this circular contains clarifications like:


1.“Sales Tax can only be recovered from the customer if the supplier is registered for Sales Tax Purposes and reflects the Sales Tax Registration Number (STRN) on the invoice /receipt issued to the customer. Many suppliers are charging Sales Tax from customers without getting them registered under the Sales Tax Regime. This practice is against the law and is liable to penal action”


  1. “Buyer is not required to provide his NIC in case of purchases from a person not registered for Sales Tax”


  1. “In case of purchase of 3rd Schedule Items, which are subject to Sales Tax on the basis of retail price and on which retail price along with sales tax is legibly and illegibly printed or embossed, the sales tax on the same is deposited by the manufacturer or importer. In case of such items, STRN may not be required if the same are purchased from a retailer.


Please click on the link below to read original Circular