A.   Background (BG)

1.   This refers to the related Important TLQC in trail, blue, italic and double line (a) 3012 of 22.1.25 about SST Tax Fake & Correct Invoice format (b) 2944 of 2.11. 24 about ST Updated Rules with amended Prize Scheme per SRO 1513, etc.

2.   We also refers to including (a) 2679 of 26.3.24 about IT POS / Business Online Integration SRO 428 (b) 2222 of 18.2.23about Action for POS Prize for U / Entity (c) 2070 of 17.11.22 about POS Prize Scheme suspended till 31.1.23

B.   Updated Commentary

Further to KQU 3158, being an important matter, we would inform you about Tier-I retailers: FBR lures customers over reporting ‘unverified invoices (Attachment 3036.1) in the ensuing paragraph, with emphasis in bold & Underline for quick reading.

1.   The customers of integrated tier-I retailers, who would report unverified invoices issued by tier-l retailers, shall be entitled to prizes in respect of their purchases from the integrated tier-1 retailers.

2.   The procedure has been specified in the updated Sales Tax Rules 2006 issued by the FBR on Tuesday.

3.   The FBR has updated the Sales Tax Rules incorporating latest amendments and changes in the sales tax law.

4.   According to the updated rules, the customers shall verify the electronically generated invoice of integrated retailers either through “tax Asaan” application or by sending 262 by WhatsApp number to be communicated through an order by the Board.

5.   The application or WhatsApp number, as the case may be, shall notify the customer regarding the status of invoice either as “Verified” or “unverified”.

6.   In case of unverified invoice, the customer shall report the same through the application or WhatsApp number, as the case may be, providing the following details: - Name of the customer: CNIC of the Customer; Mobile Number of the Customer; IBAN of the Customer; Proof of digital payment; Picture of the unverified invoice and GPS Tagged picture of the business premises that has issued unverified invoice Provided that if the proof of digital payment is not provided by the customer, the right to claim the prize shall stand forfeited.

7.   In case of unverified invoice, an alert shall be generated in the IRIS login of the Commissioner Inland Revenue and he shall authenticate the unverified invoice to establish the entitlement or otherwise of the customer for the prize. Provided that the Commissioner shall also take necessary action in terms of S.No.24 in the Table of section 33 of the STA, rules added.

C.   Further Details & Services

Should you require any clarification or explanations in respect of the above or otherwise, please feel free to email Mr Amsal at amsal@kasbati.co with CC to info.kasbati@professional-excellence.com.