The Federal Board of Revenue (FBR) has established a check post of Inland Revenue officers at district Battagram – Silk/Karakoram road to tariff areas of Abbottabad.
In this regard, the FBR issued a notification on Thursday. The FBR has issued SRO to establish check posts with mobile squads on the routes originating from tax-exempt areas.
The check post has been established under section 40B of the Sales Tax Act. According to SRO.1193(I)/2024, the mobile squad of Inland revenue officers would intercept goods on which duties and taxes have not been paid while coming from non-tariff areas to tariff areas of Pakistan.
The conveyance carrying goods supplied from the tax-exempt areas shall be accompanied by such documents in respect of the goods carried as may be prescribed under sales tax rules.
In the absence of the prescribed documents or any discrepancy in such documents, the goods so carried shall be seized along with the vehicle carrying the goods by the officer as aforesaid under proper acknowledgment, the FBR said. The notices to the owner of the goods and the vehicle to show cause against imposition of penalty shall be issued within fifteen days of the seizure.
The “tax-exempt areas” means Azad Jammu and Kashmir, Gilgit-Baltistan, Border Sustenance Markets and former Tribal Areas as defined in Article 246 of the Constitution and such other areas as may be prescribed, the FBR added.
In 2022, the FBR had established 16 Inland Revenue check posts with mobile teams on the routes originating from tax-exempt areas of Azad Jammu and Kashmir, Gilgit-Baltistan and erstwhile tribal areas to check documents of goods coming from these areas.
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