ISLAMABAD: The Federal Board of Revenue (FBR) has issued a stern warning to the Inland Revenue field formations to avoid harassment to the taxpayers and only check/verify whether the required retail price has been printed/embossed on the goods specified in the Third Schedule to the Sales Tax Act.
The FBR has issued instructions to the Inland Revenue field formations to strictly follow a new procedure during checking of goods in transit to ensure the smooth and unhindered movement of goods.
However, goods specified in the Third Schedule to the Sales Tax Act may be checked solely to verify whether the required retail price has been printed or embossed on the goods, with appropriate action to be taken in case of non-compliance. The FBR warned that harassment of taxpayers will not be tolerated and any departure from the instructions will be viewed seriously, the FBR said.
According to a notification issued by the FBR on Monday, in order to obviate harassment of taxpayers and to ensure the smooth and unhindered movement of goods, all field formations shall strictly observe the following instructions during checking of goods in transit.
To prevent harassment of taxpayers, the FBR instructed field formations to strictly observe transit-checking procedure. The officers will not demand the driver’s CNIC or any document other than the applicable digital invoice or Stock Transfer Note. Vehicles carrying goods are also not to be diverted to or detained at unauthorised premises.
The order further stated that goods in transit should not ordinarily be subjected to physical checking, examination or unloading. Non-issuance of a digital invoice is to be dealt with separately under the relevant provisions and will not, by itself, constitute grounds for detention of the vehicle or goods in transit.
Copyright Business Recorder, 2026