- Definition of ‘courier’ added to include delivery and cash collection in e-commerce
- Couriers made withholding agents for e-commerce taxable activity
- Definition of ‘abettor’ introduced to address tax fraud facilitation
- ‘Cargo Tracking System’ and ‘e-bilty’ concepts introduced for supply chain tracking
- Penalties for non-compliance with cargo tracking system
- Definition of ‘e-commerce’ added for sales tax purposes
- ‘Online Market Place’ definition updated for tax law harmonization
- ‘Payment intermediary’ defined for tax collection on digital transactions
- Provision for sales tax collection on e-commerce introduced
Source: download1.fbr.gov.pk
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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