Sales tax in Pakistani tax law
Sections across 7 laws whose headings refer to sales tax. 31 provisions in total, taken from the most recent version of each law.
This page is a finding aid. It lists where a topic appears; it does not state what the law requires. Read the linked sections, and the official PDF, before relying on anything.
Sales Tax Special Procedures Rules, 2007
11 matching sections in the 2015-06-30 version.
- section 6: Other retailers shall pay sales tax through electricity bills
- section 9: Payment of sales tax and filing of return
- section 13: Levy and collection of sales tax
- section 14: Filing of returns and deposit of sales tax
- section 15: Determination of sales tax liability in respect of WAPDA and KESC
- section 20: Levy and collection of sales tax
- section 31: Levy and collection of sales tax
- section 32: Filing of return and deposit of sales tax
- section 58B: Payment of sales tax on account of minimum value addition
- section 58MA: Option to pay sales tax on ad valorem basis
- section 58Y: Mode, manner and rate applicable for payment of sales tax
Sales Tax Act, 1990
8 matching sections in the 2026-06-30 version.
- section 3B: Collection of excess sales tax etc
- section 11F: Failure to withhold sales tax
- section 25: Audit of sales tax affairs
- section 49: Sales of taxable activity or transfer of ownership
- section 67A: Payment of refund through sales tax refund bonds
- section 69: Issuance of duplicate of sales tax documents
- section 72: Officers of Sales Tax to follow Board’s orders, etc
- section 75: Application of the provisions of Act IV of 1969 to Sales Tax
Sales Tax Rules, 2006
4 matching sections in the 2025-06-30 version.
- section 17: Filing of Annual Sales Tax return
- section 18: Electronic filing of Sales Tax return
- section 21: Change in value of supply or amount of sales tax
- section 34A: Sanction of refund claims of import-related sales tax by the Collectorates of customs
Income Tax Ordinance, 2001
4 matching sections in the 2026-06-30 version.
- section 65A: Tax credit to a person registered under the Sales Tax Act, 1990
- section 147A: Advance tax from provincial sales tax registered person
- section 236G: Advance tax on sales to distributors, dealers and wholesalers
- section 236H: Advance tax on sales to retailers
Finance Act
2 matching sections in the 2024-06-30 version.
Income Tax Rules, 2002
1 matching section in the 2002-06-30 version.
Federal Excise Act 2005
1 matching section in the 2026-06-30 version.
Questions
Which Pakistani tax laws deal with sales tax?
7 of the laws published here contain provisions whose headings mention sales tax, across 31 sections in total. The largest number sit in the Sales Tax Special Procedures Rules, 2007 with 11.
Where is sales tax defined or governed?
There is no single place. Each law handles it within its own scheme, so the relevant section depends on which tax or duty applies to your situation. The sections below are listed by law, with a link to the text of each.