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23 February 2026
Author: Mr Asif S Kasbati (FCA, FCMA & LLB).
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A. Updated Commentary
1. Further Background para B KQU 3801 of 21.2.25, being an important matter, we would inform you about SRO 288 Online Integration of Business (Attachment 3441.1) in the ensuing paragraph, with emphasis in bold & Underline, ours for quick reading.
2. The following draft of certain amendments in the ITR, 2002, which the FBR proposes to make in exercise of the powers conferred by sub-section (1) of section 237 of the ITO, 2001, is hereby published for the information of all persons likely to be affected thereby, as required by sub-section (3) of the said section, and notice is hereby given that objections or suggestions thereon, if any, may be sent for consideration of the FBR within 7 days of publication of the draft in the official Gazette i.e. likely by 25.2.26
3. Any objections or suggestions which may be received from any person in respect of the said draft, before the expiry of the aforesaid period. shall be considered by the FBR.
4. The SRO is applicable to 14 Categories mentioned in the Schedule on pages 8 to 10 of the attached SRO bold other important matter (Attachment 3441.1)
5. As the Content is not available, hence our learn has prepared the same; within important marked in bold. If your Goodself has a short time, then at least have a look at the below content table.
| Sections | Contents | Pg no |
| CHAPTER VIIA | ||
| ONLINE INTEGRATION OF BUSINESSES | ||
| 33A | Application | 1 |
| 33B | Obligations and requirements | 1 |
| 33C | issuance of electronic invoice or bill and record | 3 |
| 33D | Conditions for electronic storage. | 4 |
| 33E | Audit | 4 |
| 33F | Extension in due date of Integration | 4 |
| 33G | Provisions of Electronic Transactions Ordinance, 2002 | 4 |
| 33H | Consequences of non-compliance or contravention | 4 |
| 33I | Responsibilities of the Integrated enterprises | 4 |
| 33J | Provision of verification facility by the Board | 5 |
| 33K | Internet interruption. | 5 |
| 33L | Functions of the Officer of Inland Revenue | 5 |
| 33M | Licensing | 5 |
| 33N | PRAL to act as a licensed integrator. | 5 |
| 33O | Functions of the licensing committee | 5 |
| 33P | Application for grant of license | 5 |
| 33Q | Procedure for grant of licensee | 6 |
| 33R | Rights granted to the licensee | 7 |
| 33S | Renewal of license | 7 |
| 33T | Technical support | 7 |
| 33U | Supervision of the System | 7 |
| 33V | Procedure for cancellation or termination of license | 7 |
| 33W | Tee and Charges | 8 |
| 33X | Establishment of Inland Revenue Enforcement Network | 8 |
| 33Y | Functioning of Inland Revenue Enforeement Network | 8 |
| Schedule [see rule 33A] | 8 to 10 | |
B. Kasabti & Co views
We feel that the E-Commerce & Documentation Drive are Excellent for curbing the Black Economy.
However, exemption limits in certain cases are very low. In several cases, it will increase cost of doing business and ultimatelyh consumer will face.
Moever, without eliminating Corruption and providing facilities to masses by using their taxes, there will remain Trust Deficit and hence these may not be successful
C. Background
We also refer to the related Important TLQCs
(a) 3417 of 14.1.26 about Committee to Integration licence Applications
(b) 3282 of 25.9.25 about E-Invoicing & Integration: New Deadlines for all Registered Person - SRO 1852
(c) 3262 of 8.9.25 about E-Invoicing & Integration: LTBA extension request
(d) 3250 of 28.8.25 about E-Invoicing & Integration: LTBA requested for Extension & KC Views
(e) 3225 of 1.8.25 about E-Invoicing & Integration - PHC hearing on 6.8.25
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 Statement, Advisory, Return Filing or Review services, please feel free to email Mr Amsal at amsal@kasbati.co with CC to info.kasbati@professional-
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
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