The Federal Board of Revenue (FBR) has vested the concerned Chief Commissioners with the power to seal tier-1 business premises if they are unintegrated with the Point of Sale (POS) system or involved in issuing unverified invoices.
The FBR has laid down laws regarding the procedures of the sealing and de-sealing of the business premises of non-integrated on integrated tier-1 retailers.
According to the new law, the concerned Commissioner Inland Revenue will verify any invoice through an invoice number or QR code before declaring it unverified. If the Commissioner has evidence that a tier-1 retailer has either issued three unverified invoices in a day or five unverified invoices in seven days against a single Sales Tax Registration Number (STRN), he will seek the written approval of the Chief Commissioner for the sealing of the retailer’s business premises besides mentioning the team of officers and officials that will carry out the process of the sealing of the said business premises.
The law suggests that the Officer Inland Revenue, who is not below the rank of an Assistant Commissioner and has territorial jurisdiction, will report in writing the non-integration of the tier-1 retailer to the concerned Commissioner Inland Revenue to recommend the initiation of the sealing of the business premises.
After conducting an inquiry, the concerned Commissioner Inland Revenue will forward the report to the Chief Commissioner Inland Revenue, citing cogent reasons for recommending sealing of business premises besides mentioning the team of officers and officials that shall carry out the process of sealing of the said business premises
The concerned Chief Commissioner Inland Revenue will issue a written order for the allowing or disallowing of the sealing of such business premises after recording the reasons. In the case of allowing the sealing of business premises, the team is to be notified by the concerned Commissioner Inland Revenue for the immediate carrying out of the sealing process.
Regarding the de-sealed business premise, the law is that the concerned Commissioner will impose a penalty and ensure its payment. The order for the de-sealing of the business premises will be issued by the concerned Commissioner within one day of the payment of the penalty.
The Commissioner Inland Revenue is to ensure the software audit of all the POS machines installed in all the branches of such retailers within three working days after the de-sealing of the business premises. The Commissioner will ascertain the exact quantum of the under-declared sales as a result of the software audit, and create a demand of tax sought to be evaded. Once the imposed penalty is recovered, any demand created as a result of software audit will not impede the de-sealing of the business premises.
Procedure for the De-sealing of the Business Premises of Non-integrated Tier-1 Retailers
The Commissioner having jurisdiction will impose a penalty and ensure its payment. The business premises of non-integrated tier-1 retailers will remain sealed until the payment of penalty and integration of all POS machines installed in all its branches or outlets. The integration process will be carried out in the presence of a dedicated FBR team.
The concerned Commissioner will furnish a written certificate to the Chief Commissioner Inland Revenue within three days, stating that all the POS machines installed in the business premises have been integrated with the FBR Computerized system and are technical and functional error-free.
In case of unverified invoices belonging to jurisdictions in some other field formation, the concerned Commissioner will seek approval from the Chief Commissioner Inland Revenue in whose jurisdiction the integrated tier-1 retailer falls, besides mentioning the team of officers and officials who will carry out the process of the sealing of the said business premises.
If unverified invoices from the jurisdiction of a tier-1 retailer fall in some other field formation, the concerned Chief Commissioner is to request the Board for the notification of the team. The sealing order will be communicated by the concerned Chief Commissioner Inland Revenue to the Member (IR-Operations) for information, and a copy will be sent to the Chief (POS) for recordkeeping.
very good. so baatha can be recovered from unregistered stores . dash government