ISLAMABAD: The Federal Board of Revenue (FBR) on Monday clarified that the amendment regarding provision of National Identity Card (CNIC) number at the time of purchases had been made in the Sales Tax Act, 1990 (Section 23) and not in any other taxation statute.
This clearly means that this provision was only applicable if purchases were made from a ‘Sales Tax Registered person’, the FBR said in a circular issued on Monday.
It added that at present there were only 41,484 sales tax registered persons who were actually paying some tax with their returns and this provision requires that if a purchase was made from a sales tax registered person, then ‘CNIC’ number of the ‘Buyer’ was to be provided in limited situations, as explained in the following paragraphs.
