- Registered persons in Balochistan can opt to pay sales tax at the standard rate instead of the reduced rate with permission from BRA
- They can make adjustments of input tax under specified conditions and limitations
- Permission to avail reduced rate of sales tax again requires prior approval from BRA after necessary enquiry/audit
- BRA can withdraw permission in a case after issuing a show cause notice
Source: assets.kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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