ISLAMABAD: The Federal Board of Revenue (FBR) will work as an agent to collect Climate Support Levy (CSL) and Petroleum Development Levy (PDL) on behalf of the Ministry of Petroleum.
In this regard, the FBR issued an SRO.800(I)/2026 on Tuesday.
The FBR has amended the Sales Tax Rules, 2006, through a notification to amend Annex-L of the form STR-7 of the sales tax return.
According to details, the Climate Support Levy (CSL) was introduced through the Finance Bill 2025.
Also read: Govt may raise PL amid falling global oil prices
The Climate Support Levy, introduced in Finance Bill 2025–26 and effective from July 1, 2025, is a fiscal measure designed to address environmental and climate challenges through economic means.
Now, the FBR has introduced STR-7 in the monthly sales tax return for the collection of Petroleum Development Levy (PDL) on behalf of the Petroleum Ministry.
The FBR has issued a domestic sale invoice (DSI) for collecting Climate Support Levy (CSL) and Petroleum Development Levy (PDL).
The heads of tax collection would remain the same, but only the FBR will now operate as a collecting agent on behalf of the said Ministry, sources added.
Copyright Business Recorder, 2026
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