FBR imposes Re1 service fee on the POS invoice


KARACHI: The Federal Board of Revenue (FBR) on Friday imposed a Re1 / invoice service charge issued by all outlets.

According to the SRO 1279 (I) / 2021 published by the tax administration, it was decided to levy a service charge at the rate of Re1 / invoice issued via all the points of sale integrated into the computerized system of the FBR for the declaration in time. real sales.

The service charge would be collected by Level 1 retailers integrated into the RBF system and deposited into a designated account along with monthly sales tax payment and sales tax return filing.

Previously, the FBR notified an amendment to the Sales Tax Rules, 2006 through SRO 1006 (I) / 2021 dated August 9, 2021 to make part of the imposition of service charges on invoices issued through POS.

“The Re1 / invoice point-of-sale service charge must be collected by Level 1 retailers from the customer and must be filed with the monthly sales tax return,” according to the rules.

The point-of-sale service charge collected each month would be deposited by the Level 1 retailer into a separate account manager, he added.

Through another SRO 1005 (I) / 2021, the FBR published a procedure for the award program. As part of this system, customers of integrated level 1 brands whose names and computerized national identity cards (CNIC) are notified by computerized drawing of lots would be entitled to a price for their purchases from level 1 brands. .

Under the Sales Tax Act 1990, level 1 retailers included a retailer operating as a unit of a national or international chain of stores; a retailer operating in a shopping center, plaza or air-conditioned center, excluding kiosks; a retailer whose cumulative electricity bill over the previous 12 consecutive months exceeds 1.2 million rupees; a wholesaler-retailer, engaged in bulk importation and supply of wholesale consumer goods to retailers, as well as retail to all consumers; a retailer with a store of 1,000 square feet or more or 2,000 square feet or more in the case of a furniture retailer; and a retailer who has acquired a point of sale to accept debit or credit card payments from banking companies or any other digital payment service provider authorized by the State Bank of Pakistan.


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