A BILL to give effect to the financial proposals of the Federal Government for the year beginning on the first day of July, 2025, and to amend certain laws WHEREAS, it is expedient to make provisions to give effect to the financial proposals of the Federal Government for the year beginning on the first day of July, 2025, and to amend certain laws for the purposes hereinafter appearing;
It is hereby enacted as follows:-
Short title and commencement. — (1) This Bill shall be called the Finance Bill, 2025.
(2) It shall, unless otherwise provided, come into force on the first day of July, 2025.
Amendment in the Stamp Act, 1899 (II of 1899).- In the Stamp Act, 1899 (II of 1899) to the extent of the Islamabad Capital Territory, the following further amendments shall be made, namely:-
In Schedule I, for Article 23, the following shall be substituted, namely:-
“23. On conveyance as defined under clause (10) of section 2 not being a transfer charged or exempted under Article 62, the stamp duty shall be levied at one percent of the value of the immovable property for filers of tax return and two percent for non-filers of tax return as defined under the Income Tax Ordinance, 2001 (XLIX of 2001).”.
Amendment in the Registration Act, 1908 (XVI of 1908).- In the Registration Act, 1908 (XVI of 1908), the following further amendments shall be made, namely:-
In the Registration Act, 1908 (XVI of 1908), in section 78, in clause (a), the words “not exceeding one percent of the value of the property conveyed” shall be omitted.
Amendment in the Petroleum Products (Petroleum Levy) Ordinance, 1961 (XXV of 1961).- In the Petroleum Products (Petroleum Levy) Ordinance, 1961 (XXV of 1961), the following further amendments shall be made, namely:-
after the words “Petroleum Levy”, wherever occurring in the Ordinance, the words “and Carbon Levy” shall be inserted;
in section 3,-
(a) in sub-section (1), for the words “rate as may” the words “rates as may respectively” shall be substituted; and
(b) after sub-section (3), the following new sub-section (4) shall be added, namely:-
“(4) A Carbon Levy shall be levied at the rate of two rupees and fifty paisa (Rs. 2.5) per liter on Motor Spirit and High Speed Diesel for Financial Year 2025-26, which shall be enhanced to five rupees per liter for Financial Year 2026-27. The Carbon Levy on Furnace Oil shall be levied at the rate of two rupees and fifty paisa (Rs. 2.5) per liter (Rs. 2,665/MT) for Financial Year 2025-26, which shall be enhanced to five rupees per liter for Financial Year 2026-27 in addition to the Petroleum Levy at the rate notified by Federal Government from time to time.”;
in section 7, for the expression “Except for the Fifth Schedule, the” the word “The” shall be substituted;
in the First Schedule, in column (1), after S. No. 25 and the entries
relating thereto in columns (2) and (3), the following new S. No. and the entries relating thereto shall be added, namely:- “26. Furnace Oil Bunker ‘C’.”; and
the Fifth Schedule shall be omitted.
Amendments of the Customs Act, 1969 (IV of 1969).- In the Customs Act, 1969 (IV of 1969), the following further amendments shall be made, namely:-
(1) in section 2,-
(a) after clause (ea), the following new clause shall be inserted, namely:-
“(eb) “cargo tracking system” means a digital system notified by the Board for electronic monitoring and tracking of import, export, transit and transshipment goods transported within or across the territory of Pakistan for the purposes of enforcement, compliance and prevention of smuggling.”; and
(b) after clause (kka), the following new clause (kkaa) shall be inserted, namely:-
“(kkaa) “e-bilty” means the digital document generated through cargo tracking system to be accompanied with the transport carrying import, export, transit and transshipment goods transported within or across the territory of Pakistan as per the format prescribed under the rules by the Board;”;
(2) for section 3A, the following shall be substituted, namely:-
“3A. Directorate General of Intelligence and Risk Management, Customs.- (1) The Directorate General of Intelligence and Risk Management, Customs shall consist of a Director General and as many Directors, Additional Directors, Deputy Directors, Assistant Directors and such other officers as the Board may, by notification in the official Gazette, appoint.
(2) The Directorate General of Intelligence and Risk Management-Customs shall also have powers assigned under the AntiMoney Laundering Act, 2010 (VII of 2010) and rules or regulations made thereunder to the defunct Directorate General of Intelligence and Investigation, Customs.”;
(3) for section 3B, the following shall be substituted, namely:-
“3B. Directorate General of Customs Auction.- The Directorate General of Customs Auction shall consist of a Director General and as many Directors, Additional Directors, Deputy Directors, Assistant Directors and such other officers as the Board may, by notification in the official Gazette, appoint.”;
(4) for section 3BBB, the following shall be substituted, namely:-
“3BBB. Directorate General of Communication and Public Relations, Customs.- (1) The Directorate General of Communication and Public Relations, Customs shall consist of a Director General and as many Directors, Additional Directors, Deputy Directors, Assistant Directors and such other officers as the Board may, by notification in the official Gazette, appoint.”;
(5) in section 3DD, for the expression “Directorate General of Post Clearance Audit (PCA)”, wherever occurring, the expression “Directorate General of Post Clearance Audit and Internal Audit (PCA & IA)” shall be substituted”;
(6) after section 3E, the following new section shall be inserted, namely:-
“3F. Hiring of technology specialists, auditors, accountants and goods evaluators on short term contract.- (1) The Board may hire services of technology specialists, auditors, accountants and goods evaluators on short term contracts not exceeding two years on such terms and conditions as may be prescribed by the Board.
(2) The re-hiring of persons hired under sub-section (1) shall be subject to satisfactory achievement of key performance benchmarks: Provided that the Board may by a notification in the official Gazette, constitute key performance benchmarks by an assessment committee consisting of the customs officers and relevant private sector experts.”;
(7) in section 19, in sub-section (5), in the second proviso, for the figure “2025”, the figure ”2026” shall be substituted;
(8) in section 19C, for the words “does not exceed five thousand”, the words “through post or courier does not exceed five hundred” shall be substituted;
(9) in section 27A, in the proviso, for the full stop at the end, a colon shall be substituted and thereafter, the following new proviso shall be added, namely:-
“Provided further that scrapping and mutilation shall not be allowed for quantity exceeding ten percent of the imported goods.”;
(10) in section 32, in sub-section (3A), in the proviso for the words “twenty thousand”, the words “one hundred thousand” shall be substituted and after the word “action”, the words “if he deposits the recoverable amount” shall be inserted;
(11) in section 79, in sub-section (1), after clause (b) in the explanation, for the full stop at the end, a colon shall be substituted and thereafter, the following new proviso shall be added, namely:-
“Provided that, from such date as notified by the Board, in respect of goods declaration filed prior to berthing of the vessel or cross-over event of vehicle, he shall have the option to pay his liability of duty, taxes and other charges on completion of assessment.” ;
(12) in section 80, after sub-section (5), the following new sub-section shall be added, namely
“(6) Subject to such conditions, limitations or restrictions, the Board may by a special order constitute Centralized Assessment Unit and Centralized Examination Unit at such places as it may deem appropriate:
Provided that-
(a) import, export and transit consignments at any customs port, inland customs station, border customs station or airport may be assessed and examined through Centralized Assessment Unit and Centralized Examination Unit;
(b) Centralized Assessment Unit shall be restricted areas accessible only to the designated customs officers or such other officers authorized by the Chief Collector;
(c) digitalized assessment may be made through customs computerized system on the basis of artificial intelligence tools;
(d) the Board may prescribe any manner or conditions for assessment or examination of goods through Centralized Assessment Unit and Centralized Examination Unit; and
(e) the Centralized Assessment Unit and Centralized Examination Unit already constituted shall be deemed to have always been constituted under this section.”;
(13) for section 82, the following shall be substituted, namely:-
“82. Procedure in case of goods not cleared or warehoused or transshipped or exported or removed from the port after unloading or filing of declaration.- (1) The owner of the goods shall be liable to such penalties as may be notified by the Federal Government in the following cases, namely:-
(a) goods declaration is not filed for home-consumption or warehousing or transshipment within ten days of the arrival of goods at a customs station;
(b) for the goods declaration filed prior to berthing of the vessel, the goods are not removed from the customs station after payment of leviable duty and taxes, within
three days of completion of assessment and berthing of the vessel;
(c) for the goods declaration filed after berthing of vessel, the goods are not removed from the customs station for home- consumption or warehousing or transshipment within three days of the clearance of the goods declaration; and
(d) the goods are not loaded on the conveyance for export within fifteen days of the entry in the port.
(2) Such goods may, after due notice to the owner, if his address could be ascertained, or after due notice to the carrier, shipping or customs agent, custodian of the goods, as the case may be, be sold in auction or taken into custody by Customs and removed from the port to a Customs warehouse for auction under the order of the Assistant Collector of Customs notwithstanding the fact that adjudication of the case under section 179, or an appeal or special customs reference application under section 193, 194 or 196 as the case may be, or a proceeding is pending in any court:
Provided that the goods shall be liable to confiscation if a goods declaration for home-consumption or warehousing or transshipment is not filed within thirty days of arrival of the goods at the customs station or the goods are not loaded on the conveyance for export or not removed from the port area within thirty days of assessment of the goods declaration:
Provided further that-
(a) animals and perishable and hazardous goods may, with the permission of the appropriate officer, be sold or destroyed at any time;
(b) arms, ammunition or military stores may be sold or otherwise disposed of at such time and place and in such manner as the Board may, with the approval of the Federal Government, direct; and
(c) in case where goods are sold pending adjudication, appeal or decision of the court, the proceeds of sale shall be kept in deposit and if on such adjudication, or as the case may be, in such appeal or the decision of the court, the goods sold are found not to have been liable to confiscation, the entire sale proceeds, after necessary deduction of duties, taxes transportation and other charges or duties as provided in section 201, shall be handed over to the owner:
Provided also that Collector of Customs may direct the importer or in case importer is not traceable, the shipping line to re-export out of Pakistan any goods, banned or restricted through a notification issue by the Federal Government, if the same are not cleared or auctioned within sixty days of the date of their arrival:
Provided also that where Customs removes such goods from the premises of the custodian for disposal, the charges due to the custodian shall be paid subsequently from the sale proceeds of the goods in the manner as provided under section 201:
Provided also that nothing in this section shall authorize removal for home consumption of any dutiable goods without payment of customs duties thereon.
(14) in section 83, in sub-section (1), in the proviso, after the word “documents”, the expression “after payment of duty, taxes and other charges thereon” shall be inserted;
(15) after section 83B, the following new section shall be inserted, namely:
“83C. Cargo Tracking System and e-Bilty Mechanism.-(1) Any person being a consignor, transporter, shipping agent, freight forwarder, consignee, supplier or recipient of goods and causing movement of goods from and to a seaport, land border station, inland dry-port or inland movement, shall be required to electronically generate, carry, display or validate an e-bilty through the Cargo Tracking System.
(2) The Board may prescribe the manner and procedure to implement e-bilty mechanism and employ any technological means for tracking, identifying en route and digital record keeping of any kind of goods as part of its cargo tracking system and may charge fee or charges for maintenance and operation of the tracking system.
(3) In case of any violation, the goods, conveyance, owner of goods and master of conveyance, as the case may be, shall be liable to fine, penalty, detention, seizure and confiscation under the provisions of this Act.
(4) Notwithstanding anything contained in the aforementioned provisions, no e-bilty is required to be generated, as prescribed by the Board where-
(a) the value of the goods or the travel distance is less than the prescribed limit; or
(b) the goods being transported are specifically exempted from the purview of e-bilty mechanism;
(16) in section 144 after the words “by post” wherever occurring, the words “or by courier” shall be inserted;
(17) in section 145, after the words “by post” wherever occurring, the words “or by courier” and after the words “postal authorities”, the words “or courier companies” shall be inserted;
(18) in section 156, in sub-section (1),-
(a) against S.No. 64,
(i) in column (1), for the expression “section 128 or section 129”, the expression “section 127 or section 128 or section 129 or section 129A” shall be substituted; and
(ii) in column (3), for the expression “128 & 129”, the expression “127, 128, 129 and 129A” shall substituted;
(b) against S.No.105, after sub-serial number (viii), the following new
sub-serial number shall be added, namely:-
(ix) If any Such person 83C”
person who- shall be
liable to a
penalty of
(i) fails to fifty thousand
“generate, carry,”
display or rupees for the first
validate an
e-bilty and contravention and
any tracking
devices ancillary rupees five hundred
thereto for inland thousand for the
movement of goods; or second
(ii) intentionally contravention; and
avoids to
“generate, carry,” thereafter he shall
display or validate an be liable to a penalty
e-bilty and any of rupees one million
tracking devices and confiscation of
ancillary thereto; or the goods and
(iii) tampers conveyance and
with the e-
bilty or any upon conviction by a
tracking
devices ancillary Special Judge liable
thereto or affixes to imprisonment not
tracking device exceeding six
issued for one months.;
conveyance on
another.
(19) in section 157, in sub-section (2), proviso shall be omitted;
(20) in section 169, after sub-section (5), the following new sub-section (6) shall be added, namely:-
“(6) No court shall stay the auction proceedings unless the person obtaining stay order furnish pay order or bank guarantee not less than
fifty per cent of the reserve price of the goods before the nazir of the court.”;
(21) in section 179,-
(a) in sub-section (3),-
(i) in the first proviso, for the word “thirty”, the words “forty five” shall be substituted and after the word “notice”, the words “extendable for fifteen days by the Collector Adjudication” shall be inserted; and
(ii) in the third proviso, for the word “thirty”, the words “forty five” shall be substituted; and
(b) in sub-section (4), for the words “in exceptional circumstance”, the words “as deemed appropriate after reasons to be recorded in writing” shall be substituted;
(22) in section 187, after the word “license” wherever occurring, the words “or goods declaration or sales tax invoice in his name” shall be inserted;
(23) after section 187, the following new section shall be inserted, namely:-
“187A. Presumption as to legal character of vehicle.- Where any vehicle is detained or seized under this Act or the rules made thereunder and such vehicle upon forensic examination is found to be having a tampered chassis number or cut and weld chassis or chassis number filled with welding material or re-stamped or body changed, such vehicle shall be presumed to be smuggled, even if registered with any Motor Registration Authority, and shall be liable to confiscation.”;
(24) in section 193, in the proviso, for the full stop at the end a colon shall be substituted and thereafter, the following new proviso shall be added, namely:-
“Provided further that no appeal shall be preferred against an order passed if the aggrieved person did not appear before the adjudicating authority despite sufficient opportunity of hearing.”;
(25) in section 194A,-
(a) in sub-section (2), the words “thirty days”, the words “forty five days” shall be substituted;
(b) in sub-section (5), in the proviso, for the full stop at the end a colon shall be substituted and thereafter, the following new proviso shall be added, namely:-
“Provided further that such stay order shall be subject to furnishing of pay order or bank guarantee not less than fifty per cent of the recoverable amount by the aggrieved person before the registrar of the Tribunal.”;
(c) in sub-section (6), for the full stop at the end a colon shall be substituted and thereafter, the following new proviso shall be added, namely:-
“Provided further that no appeal shall be preferred against an order passed if the aggrieved person did not appear before the adjudicating authority despite sufficient opportunity of hearing.”;
(26) in section 195,-
(a) in sub-section (1), after the words “Chief Collector”, the words “or Director General” and after the words “Collector of Customs”, the words “or Director” wherever occurring, shall be inserted; and
(b) in sub-section (1A), after the word “proceeding”, the words “including adjudication proceedings” shall be inserted;
(27) in section 196,-
(a) in sub-section (1),-
(i) after the words “thirty days of the”, the words “date of receipt of” shall be inserted; and
(ii) the expression “under sub-section (3) of section 194B” shall be omitted; and
(b) in sub-section (6), for the full stop at the end a colon shall be substituted and thereafter, the following proviso shall be inserted, namely:-
“Provided that such stay order shall be subject to furnishing of pay order or bank guarantee not less than fifty per cent of the recoverable amount by the aggrieved person before the nazir of the court.”;
(28) in section 201,-
(a) in sub-section (1), after the words “by private offer”, the words “or by an authorized agent” shall be inserted; and
(b) after sub-section (3), the following new sub-section (4) shall be added, namely:-
“(4) No court shall stay the auction proceedings unless the person obtaining stay order furnish pay order or bank guarantee not less than fifty per cent of the reserve price of the goods before the nazir of the court.”;
(29) after section 224, the following new sections shall be added, namely:-
“225. Establishment of Customs Command Fund (CCF).- (1) There shall be established a fund to be called the Customs Command Fund.
(2) Allocation for the Customs Command Fund shall be made by the Federal Government from the sale proceeds of auction of smuggled goods, for supporting anti-smuggling activities, as per the share notified by the Board with the concurrence of the Finance Division.
(3) The Board may prescribe the manner for utilization of the funds received in the Customs Command Fund and impose any conditions, limitations or restrictions as it may deems necessary.”;
“226. Digital Enforcement Station(s).- (1) The Board may, by a notification in the official Gazette, declare places to be Digital Enforcement Stations at such locations as deemed appropriate for the prevention of smuggling and illicit trade. The Board may notify any existing customs check-post as Digital Enforcement Station.
(2) The Board may by notification in the official Gazette, make rules for staffing, operations and technological enablement of Digital Enforcement Station.
(3) The Board may subject to rules hire retired junior- commissioned officers and soldiers of the armed forces against the available posts of customs on contract for the purpose of this section.”;
(30) The amendments set out in the First Schedule to this Act shall be made in the First Schedule to the Customs Act, 1969 (IV of 1969); and
(31) The Fifth Schedule to the Customs Act, 1969 (IV of 1969), shall be substituted in the manner provided for in the Second Schedule to this Act.
Amendments in the Sales Tax Act, 1990.— Amendments in the Sales Tax Act, 1990.— In the Sales Tax Act, 1990 (VII of 1990), the following further amendments shall be made, namely: – (1) in section 2,-
(a) after rider clause, the following new clause (1) shall be inserted, namely:-
“(1) “abettor” means a person who abets or connives in tax fraud as defined in clause (37) of section 2 or in the commission of any offence warranting prosecution under this Act. and includes a person who,-
(a) misuses other registered person’s unique user identifier and password for filing returns or annexures or any other document or unauthorizedly makes change in tax e-profile of any registered person;
(b) prepares, or cause to be prepared with or without authorization of the registered person, invoices for false claim of input tax adjustment;
(c) allows use of bank account held or operated by him for abetting tax fraud or other offence warranting prosecution under this Act or unauthorizedly or illegally maintains or operates business bank account in other registered person’s name; or
(d) has obtained or cause to obtain sales tax registration number for the purpose of paper transactions, including issuance of invoices without involving any taxable activity;”;
(b) the existing clauses (1) and (1A), shall be renumbered as clauses
(1A) and (1B), respectively;
(c) after clause (4), the following new clause shall be inserted, namely:-
“(4A) “Cargo Tracking System” means a digital system notified by the Board for electronic monitoring and tracking of goods transported within or across the territory of Pakistan, for the purpose of tax enforcement, compliance and prevention of tax evasion;”;
(d) the existing clauses (4A) and (4AA), shall be renumbered as clause (4AA) and (4AAA), respectively;
(e) after clause (5AB), the following new clause shall be inserted, namely:- “(5AC) “courier” means any entity engaged in the delivery of goods and collection of cash on behalf of a seller including logistic services, ride-hailing services, food delivery platforms and ecommerce delivery services.”;
(f) for the existing clause (9A), the following shall be substituted, namely:-
“(9A) “e-bilty” means a digital transport document generated through the Cargo Tracking System as prescribed by the Board, to accompany goods during their movement.”;
(ii) the existing clause (9A) shall be renumbered as clause (9AB) and thereafter the following new clause (9AC) shall be inserted, namely:-
“(9AC) “e-commerce” means sale or purchase of goods and services conducted over computer networks by methods specifically designed for the purpose of receiving or placing of orders either through websites, mobile applications or online marketplace having digital ordering features by using mobile phones, automated computer-to-computer ordering system or any similar device;”;
(g) for clause (18A), the following shall be substituted, namely:-
“(18A) “online marketplace” means online interfaces that facilitate, for a fee, the direct interaction between multiple buyers and multiple sellers via digital orders for supply of goods and services, with or without the platform taking economic ownership of the goods or services that are being sold;”;
(h) for the existing clause (21), the following shall substitute, namely:-
“(21) “payment intermediary” means a banking company, any financial institution including a licensed foreign exchange company or payment gateway that facilitate the transfer of funds or payment instructions between two or more parties to enable, process, route, or settle payments in a financial transaction, without being the ultimate source or recipient of the payment;”;
(i) the existing clause (21) shall be renumbered as clause (21A);
(j) in clause (27), –
(i) the word “should” shall be omitted; and
(ii) in the proviso, for the full stop at the end, a semicolon shall be substituted and thereafter the following new provisos shall be added, namely: –
“Provided further that the reduction in price on account of chilling charges or any other similar charges in case of aerated water, beverages, mineral water, or fruit juices shall not be more than five percent of the price inclusive of sales tax and federal excise duty on which such goods are actually sold to the general body of consumers.
Provided also that, where the Board deems it necessary it may, by notification in the official gazette, fix the retail price of goods specified in the third schedule:
Provided further also that, in case of imported goods specified in the Third Schedule, the retail price shall not be less than one hundred thirty percent of the value determined under section 25 of the Customs Act, 1969 (IV of 1969), including the amount of customs duties and federal excise duty levied thereon;”;
(k) for clause (37), the following shall be substituted, namely:-
“(37) “tax fraud” means knowingly, intentionally or dishonestly doing any act or causing to do any act or omitting to take any action or causing the omission to take any action, to cause loss of tax or attempting to cause loss of tax under this Act, including-
(a) using or preparing false, forged and fictitious documents including return, statements annexure and invoices;
(b) suppression of supplies that are chargeable to tax under this Act;
(c) false claim of input tax credit including based on fictitious transactions;
(d) making taxable supplies of goods without issuing any tax invoice;
(e) issuance of any tax invoice without supply of goods;
(f) suppression and nonpayment of withholding tax in the prescribed manner beyond a period of three months from due date of payment of tax;
(g) tampering with or destroying of any material evidence or documents required to be maintained under this Act or the rules made thereunder;
(h) acquisition, possession, transportation, disposal or in any way removing, depositing, keeping, concealing, supplying, or purchasing or in any other manner dealing with, any goods in respect of which there are reasons to believe that these are liable to confiscation under this Act or the rules made thereunder;
(i) making of taxable supplies without getting registration under this Act;
(j) generating fake input through manipulation of return filing system of the Board and making fake entries in the sales tax returns or in the annexures; and
(k) making fictitious compliance of section 73, including routing of payments back to the registered person, or for the benefit of the registered person, through a bank account held by a supplier or a purported supplier.
ExplanationAny act of commission mentioned in this clause shall be treated as intentional unless the person accused of tax fraud proves that he had no intention, motive, knowledge, or reason to believe that he was committing a tax fraud;”
(2) in section 3,-
(i) in sub-section (3), in clause (a) the word “and”, occurring at the end shall be omitted and in clause (b) for the full stop at the end, the semi colon and the word “and” shall be substituted and thereafter the following new clause shall be added, namely:-
“(c) in the case of supply of digitally ordered goods by online market place, website and software application from within Pakistan during the course of e-commerce, the liability to collect and pay tax shall be of payment intermediary including a banking company, a financial institution, licensed exchange company or payment gateway in case the payment is made digitally and of the courier delivering the goods where those are supplied on Cash on Delivery (CoD) basis at the rates provided in the Eleventh Schedule.”;
(ii) in sub-section (7), proviso shall be omitted;
(iii) after sub-section (7), as amended above, the following new subsection (7A) shall be inserted, namely: –
“(7A) Notwithstanding anything contained in this Act, the tax collected by the payment intermediary and courier in respect of the supplies related to digitally ordered goods from within Pakistan in the course of e-commerce shall be deemed as the final discharge of tax liability under this Act for online market place, vendors at online market place, websites, software application making those supplies to the extent of those supplies and no input adjustment shall be allowed in respect of these supplies.”; and
(iv) in sub-section (9A), for the existing proviso, the following shall be substituted, namely:-
“Provided that sales to the extent falling within the ambit of sub-section (7A) shall be excluded from the chargeability under this sub-section.”;
(3) in section 8B, in sub-section (4), after the full stop at the end, the following shall be added, namely: —
“In order to limit input tax allowance, the Board may also use data based automated risk management system to defer certain input tax or fix higher or lower limits of input tax adjustment:
Provided that the registered person may contest the action taken under this sub-section by filing application and documents with the Commissioner concerned, who shall decide the case within thirty days of such application.”;
(4) in section 11D, after sub-section (4), the following new sub-section shall be added, namely:-
“(5) Notwithstanding anything contained in this section, in case of person who is liable to be registered under clause (25) of section 2 based on tax withheld under section 236G of Income Tax Ordinance, 2001 (XLIX of 2001) and does not furnish a return upon notice, an officer of inland revenue may assess sales tax liability on the value addition on any reasonable basis including information obtained from the purchase data under section 236G of Income Tax Ordinance, 2001 (XLIX of 2001)”.
(5) in section 11E, for sub-section (1), the following shall be substituted; namely:-
“(1) Where due to any reason, any tax or charge has not been levied or short levied or where the officer of Inland Revenue not below the rank of Assistant Commissioner suspects on the basis of audit or otherwise that due to any reason a person has-
(a) not paid or short paid due sales tax;
(b) claimed input tax credit or refund which is not admissible; or
(c) has obtained an amount of refund not due,
the officer of Inland Revenue after issuing a show cause notice to
the person shall pass an order to determine and recover the
amount of tax unpaid or short paid, inadmissible input tax or
refund, or unlawful refund obtained and shall also impose penalty
and default surcharge in accordance with sections 33 and 34:
Provided that this section shall not be applicable to the
extent of proceedings initiated under section 37A of the Act.”;
(6) in section 11G, in sub-section (2), for the words “twenty days”, the words “eighty days” shall be substituted;
(7) in section 14,-
(i) after sub-section (1), the following new sub-sections (1A) and (1B) shall be added, namely:-
“(1A) Every person including a non-resident person selling digitally ordered goods from within Pakistan through online marketplace, website or software application as the case may be, shall apply in the prescribed form and in the prescribed manner for registration.
(1B) Every online marketplace or a courier, involved in e- commerce by supplying digitally ordered goods from within Pakistan shall not allow any person to use their services to carry out e-commerce transactions unless it is registered under sales tax and income tax.”; and
(ii) after sub-section (2), the following new sub-sect
Copyright Business Recorder, 2025
