A.   Background

1.   This refers to the Important related TLQCs in trail, blue, italic and double line (a) 2954 of 21.11.24 about RA against blacklisting Suspension & fake invoices issues (b) 2849 of 27.7.24 about Updated STA, 1990 & KCV about error (b) 2249 of 3.3.23 about IHC dismissed Petition against ST Registration Suspension

2.   We also refer to TLQC including (a) 1649 of 21.9.21 about Department could not prove buyers’ blacklisting status at transaction time - ATIR (b) 2516 of 10.10.23 about Deceased Taxpayers NTN/STRN Deregistration SOPs (c) 1774 of 18.1.22 about Sales Tax De-registration Rule Amendments

B.   Updated Commentary

Further to KQU 3181 dated 8.1.25, being an important matter, we would inform you as per reliable resources we found captioned SOP of one Lahore Zone  ----------------------(Attachment 2996.1) which is covered in the ensuing paragraph, with emphasis in bold  for quick reading.

Number of registered persons whose registration was suspended due to any reason approach this office for restoration of their registration status as "ACTIVE". In order to streamline the procedure and harmony, unit officers are advised to follow the guidelines for prompt and early disposal of cases;

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C.   Kasbati & Co Views

We understand that the similar SOP has been issued after the concurrence of the FBR and likely to be applicable for Other Jurisdictions as well, as principally there cannot be any disharmony in Other Pakistan jurisdictions.

D.   Further Details & Services

Should you require any clarification or explanations in respect of the above or otherwise, or require Income Tax, Federal & Provincial Sales Tax or Withholding Tax Advisory, Statement or Return Filing or Review services, or related accounting matters like the above, please feel free to email Mr Amsal at amsal@kasbati.co with CC to info.kasbati@professional-excellence.com. Your Good self may continue to get other services from your current Tax & Legal Advisors.

Best regards for Here & Hereafter
Asif S Kasbati (FCA, FCMA & LLB)

Managing Partner 

Kasbati & Co (1400+ Tax, Levies, Companies, Economy, Inflation, HR, Banking, Finance, etc Quick Commentary Service Provider and High Level 440+ Tax & Levies Laws Consultants)