Those who ask to be de-registered will not get any input tax adjustments or refunds from the Federal Board of Revenue (FBR).
In order to update the sales tax de-registration procedure, the FBR issued SRO.608(l)/2025 to alter the Sales Tax Rules of 2006.
The notification stated that after the date of the online application submission, the registered person will not be permitted to file Annex-C, Annex-D, or the return. During the currency of de-registration, the registered person will not be eligible for any input tax adjustments or refunds. Furthermore, during the time of de-registration, no other registered person may receive an input tax adjustment or refund based on invoices they have issued.
when the Commissioner of Inland Revenue wants to investigate the applicant or perform an audit in order to ascertain his liabilities. He will demand in writing that the applicant submit the necessary documentation.
Following the completion of any audit or inquiry that may have been started in response to the registered person’s application for de-registration, and after receiving all necessary records, the Commissioner will complete the proceedings or inquiry within ninety days of the application date. The Commissioner will also instruct the applicant to settle any outstanding liabilities that may have been raised in the application by filing a final return under section 28.
If an entry to this effect is entered in the computerized system upon submission of the final return and payment, the applicant will be automatically de-registered after ninety days have passed.
