Islamabad – The Federal Board of Revenue (FBR) has announced that sales taxpayers who refuse to grant tax officers access to their business premises for monitoring stocks, production, or clearances will face suspension or blacklisting.
According to amendments to the Sales Tax Rules 2006, the FBR can suspend a taxpayer’s registration without prior notice if the Commissioner or Board believes the person is involved in tax evasion, issuing fake invoices, or committing fraud. The suspension will remain in effect pending further inquiry.
The updated procedure, aimed at ensuring uniform enforcement across Large Taxpayer Offices (LTOs) and Regional Tax Offices (RTOs), specifies that suspension may occur if a taxpayer denies access under sections 40B and 40C of the Sales Tax Act or fails to provide required records to Inland Revenue Officers.
Other grounds for suspension include:
Business activity discrepancies exceeding five times declared capital and liabilities
Excessive purchases or supplies from suspended taxpayers
Non-filing of returns for three consecutive months
Filing fraudulent returns
The FBR also stressed that taxpayers would be given an opportunity for a public hearing before any formal blacklisting or further action is taken.
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