18/04/2025
SRO 608(I)/2025۔
1. Amendment in Rule 11 – De-Registration of Registered Persons:
(a) CHANGE IN APPLICATION PROCESS:
Previously, a person had to submit the application through the Commissioner Inland Revenue.
Now: The application for de-registration must be submitted online through the computerized system.
Manual applications are no longer accepted.
(b) TIMEFRAME ADJUSTMENT:
Earlier, the Commissioner had 90 days to process the de-registration application.
Now: The application must be processed within 60 days.
(c) NEW PROVISIONS ADDED – RESTRICTIONS After De-Registration Application:
After submitting the de-registration application online:
The registered person will not be allowed to file Annex-C and Annex-D Sales Tax Returns.
No Input Tax Adjustment or Refund will be allowed:
The applicant cannot claim input tax adjustment or refund during the de-registration process.
Other taxpayers cannot claim input tax based on invoices issued by the de-registered person during this period.
2. AUDIT/INQUIRY REQUIREMENTS BEFORE De-Registration:
If the Commissioner wants to audit or inquire into the applicant’s affairs:
The Commissioner will issue a written notice requesting the necessary records.
After receiving the records, the Commissioner must complete the audit or inquiry within 90 days from the date of the de-registration application.
After the audit, if any outstanding liability is determined:
The applicant must discharge it by filing a final return (under Section 28).
After filing the final return and making the payment, the entry will be made in the computerized system, and auto de-registration will occur after 90 days (subject to adjournments but not exceeding the maximum limit).
3. AMENDMENT IN RULE 12 – SUSPENSION of Registration:
(a) CHANGE IN TERMINOLOGY:
Wherever "LTUs" (Large Taxpayer Units) was mentioned, it will now be replaced with "LTOs" (Large Taxpayer Offices).
(b) CLARIFICATION OF DEFINITIONS:
"TAX FRAUD" is now specifically linked to Cla
