PAKISTAN-FBR

Pakistan FBR STRIVe POS retailers 2022+.

Definition

Pakistan FBR taxes: Federal Sales Tax 17% standard (specific rates 1.5%-25% by sector), Income Tax IT corporate 29% Standard 35% Banks, Punjab/Sindh/Khyber/Balochistan Provincial Sales Tax on Services 13%-19%. STRIVe POS framework: Tier 1 retailers (large chain stores with >Rs 5M turnover) obligation POS Fiscal Cash Register Machine FBR real-time integration, JSON/XML transmission, IRN allocation, mandatory customer receipt QR code. ASYCUDA WeBOC modality (Web-Based One Customs) for customs duties. B2B e-invoice mandate phased for large manufactures 2024-2025.

Origin

Pakistan FBR Central Board Revenue Act 1924 ; FBR Act 2007 reorganisation ; STRIVe POS framework launched 2022 Sales Tax Special Procedure (Withdrawal & Issuance) Rules 2022 ; Tier 1 retailers deployment 2023+.

Example in context

Imtiaz Super Market (Pakistan retail chain, ~50 Karachi stores) integrates POS Fiscal Cash Register Machines with FBR STRIVe: real-time JSON transmission, IRN allocated, SST 17% applied, physical ticket printed customer QR code.

Related terms

• Bangladesh NBR — South Asia neighbour.