A.   Background  

1. his refers to the related Important TLQCs in trail, blue, italic and double Line (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 

2. We also refer to several Other TLQC including (a) 3250 of 28.8.25 about E-Invoicing & Integration: LTBA requested for Extension & KC Views (b) 3227 of 4.8.25 about E-Invoicing & Integration New Deadlines for all Registered Persons - SRO 1413 (c) 3225 of 1.8.25 about E-Invoicing & Integration - PHC hearing on 6.8.25 (d) 3218 of 27.7.25 about E-Invoicing & Integration - LHC Interim stay (f) 3187 of 5.7 25 about FST Invoice Electronic Integration - Get Free from PRAL & KCV 

B.   Updated Commentary

1. Further to KQU 3734 of 9.1.26, being an important matter, we would inform you about Integration with system: FBR to impose heavy fines for non-compliance (Attachment 3418.1) in the ensuing paragraph, with emphasis in bold & Underline for quick reading.

2. The FBR will start imposing heavy penalties on companies, which have failed to integrate with the board’s system to issue electronic sales tax invoices.

3. Sources told Business Recorder recently that the process of penalizing non-compliant companies would start in January 2025, as the deadline of integration for all categories has expired.

4. The FBR issued SRO 1852 (TLQC3282 of 25.9.25 refer) under which the Board had extended the deadline for all public companies and importers for sales tax registration up to 15.10.25.

5. The other categories of registered persons (who are not falling under the categories of turnover basis) were required to be registered by 10.12.25.

6. The deadline for sales tax registration of non-corporate taxpayers including individuals was extended by 10.10.25.

7. According to SRO 1852, the FBR has directed that all sales tax registered persons specified shall complete the registration and testing for integration of their hardware and software with the Board’s computerized system through a licenced integrator or PRAL and shall issue electronic invoices, not later than the respective dates specified.

8. Under the expired deadlines, the date for testing of system for all public companies was set for October 25.10.25 and date for issuance of electronic invoices was 1.11.25.

9. All companies, with turnover exceeding Rs1 billion declared in sales tax return for the last 12 months, were required to be registered by 15.10.25. The date for testing of system for these companies was October 25.10.25 and date for issuance of electronic invoices was 1.11.25.

10. The importers were required to be registered by 15.10.25. However, the date for testing of system for importers was 25.10.25 whole date for issuance of electronic invoices was set for 1.11.25.

11. All companies, with turnover not exceeding Rs 100 million declared in sales tax returns for the last 12 months, were required to obtain registration by 15.11.25. The date for testing of system was 25.11.25 and date for issuance of electronic invoices was 1.12.25.

12. The other categories of registered persons were required to be registered by 10.12.25. The date for testing of system is December 25.12.25 and date for issuance of electronic invoices was December 31.12.25.

C.   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-excellence.com, asif.s.kasbati@professional-excellence.com.