FBR Guidelines for Tax-Free Shopping by Diplomats and Foreign Missions

• FBR clarifies zero-rated supplies to diplomats and foreign missions
• Diplomats and diplomatic missions receive tax exemptions on eligible purchases
• Rule 52 of the Sales Tax Rules, 2006 applies zero-rated sales tax to supplies made to diplomats and foreign missions
• Diplomats must apply for zero-rated supplies with an exemption certificate from the Ministry of Foreign Affairs
• Exemption certificates are granted based on reciprocity and a minimum purchase value of Rs. 10,000
• Tier-1 retailers must charge zero-rated sales tax for goods supplied to diplomats and diplomatic missions
• Invoices for zero-rated supplies must reference the exemption certificate number and issuance date
• FBR aims to facilitate diplomats and foreign missions while ensuring compliance with tax regulations

Source: pkrevenue.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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