01/07/2025
FINANCE ACT, 2025-2026
(7) in section 14,–
(i) after sub-section (1), the following new sub-sections (1A) and
(1B) shall be inserted, namely:-
―(1A) Every person including a non-resident person
except who is running a cottage industry and the retailers who are required to pay sales tax through electricity bills under sub- section (9) of section 3, selling digitally ordered goods from within Pakistan through online marketplace, website or software application as the case may be, shall apply in the prescribed form and in the prescribed manner for registration.
(1B) Every online marketplace or a courier, involved in e-commerce by supplying digitally ordered goods from within Pakistan shall not allow any person to use their services to carry out e-commerce transactions unless it holds NTN and in case sub-section (1A) of this section applies also holds sales tax registration.‖; and
(ii)after sub-section (2), the following new sub-section shall be
inserted, namely:–
―(2A) If a person, who is required to be registered under the Act, does not apply for registration and the Commissioner Inland Revenue or any other officer, as may be authorized by the Board, after such inquiry as deemed appropriate, having reason to believe that a person is liable to register, he shall compulsorily register such person after providing an opportunity of being heard.‖;
