Sales Tax Rules, 2006: frequently asked questions
Common questions about the Sales Tax Rules, 2006, answered from the documents published on this site. Every answer points to where the text can be read.
What is the Sales Tax Rules, 2006?
The Sales Tax Rules, 2006 is subordinate legislation published by the Federal Board of Revenue. This site holds 7 published versions of it, from 2015-07-31 to 2025-06-30. The most recent version here runs to 224 pages.
How many sections does the Sales Tax Rules, 2006 have?
The most recent version on this site contains 307 sections. Numbering is not continuous, because new provisions are inserted with letter suffixes such as 3A or 195C rather than renumbering the whole instrument.
Where can I download the official Sales Tax Rules, 2006 PDF?
The official file is published by FBR. This site links directly to it on every version page, and records the file name, page count and a SHA-256 checksum so you can confirm you have the same document.
Which version of the Sales Tax Rules, 2006 is current?
The most recent version published here is consolidated to 2025-06-30. FBR issues new consolidations periodically, so check the FBR listing before relying on it for anything time sensitive.
Can I see older versions of the Sales Tax Rules, 2006?
Yes. All 7 versions are published, each on its own page with its own section list. That makes it possible to see what a provision said on a given date rather than only what it says now.
How often has the Sales Tax Rules, 2006 been amended?
The most recent version carries 12 amendment footnotes. Each one records a change made by a later law, most commonly an annual Finance Act.
What is section 1 of the Sales Tax Rules, 2006?
Section 1 is titled “Short title, application and commencement”. The full text as it appears in the 2025-06-30 version is on this site, reproduced from the official PDF.
What is section 5 of the Sales Tax Rules, 2006?
Section 5 is titled “46Application for registration”. The full text as it appears in the 2025-06-30 version is on this site, reproduced from the official PDF.
What is section 5A of the Sales Tax Rules, 2006?
Section 5A is titled “Temporary registration”. The full text as it appears in the 2025-06-30 version is on this site, reproduced from the official PDF.
What is section 6 of the Sales Tax Rules, 2006?
Section 6 is titled “62Compulsory registration”. The full text as it appears in the 2025-06-30 version is on this site, reproduced from the official PDF.
What is section 7 of the Sales Tax Rules, 2006?
Section 7 is titled “Change in the particulars of registration”. The full text as it appears in the 2025-06-30 version is on this site, reproduced from the official PDF.
What is section 8 of the Sales Tax Rules, 2006?
Section 8 is titled “Transfer of registration”. The full text as it appears in the 2025-06-30 version is on this site, reproduced from the official PDF.
What is section 9 of the Sales Tax Rules, 2006?
Section 9 is titled “Option to file application with Commissioner Inland Revenue”. The full text as it appears in the 2025-06-30 version is on this site, reproduced from the official PDF.
What is section 10 of the Sales Tax Rules, 2006?
Section 10 is titled “Cancellation of multiple registrations”. The full text as it appears in the 2025-06-30 version is on this site, reproduced from the official PDF.
What is section 11 of the Sales Tax Rules, 2006?
Section 11 is titled “De-registration”. The full text as it appears in the 2025-06-30 version is on this site, reproduced from the official PDF.
What is section 12 of the Sales Tax Rules, 2006?
Section 12 is titled “Blacklisting and suspension of registration”. The full text as it appears in the 2025-06-30 version is on this site, reproduced from the official PDF.