A large number of importers and traders are unable to file their monthly sales tax returns due to some legal restrictions imposed by the Federal Board of Revenue (FBR).
Taxpayers told ProPakistani that the restriction on reporting of supplies in sales tax returns against the H.S. code available in purchases made during the last twelve months has created serious problems in the smooth filing of sales tax returns by the importer and traders. A large number of traders are unable to file their monthly sales tax returns.
The FBR has placed a restriction on reporting supplies only with those H.S. codes that were imported/purchased during the last twelve months in their electronic sale tax return filing system. The restriction was introduced last year through the Sales Tax General Order (STGO) 13 of 2022, however, traders have not faced any problem in filing annex ‘C’ in their sales tax return at that time.
It seems some system checks have been placed in the electronic filing system this month and therefore traders are facing problems in filing their annex ‘C’ this month.
Editorial & Legal Practice Group
Authored and reviewed by the corporate law and tax litigation practice group at Javid Law Associates. Our team comprises High Court advocates, corporate legal advisors, and authorized tax practitioners across Pakistan.
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