Sales Tax
Sales Tax is the tax charged on taxable supplies of goods and services in Pakistan under the Sales Tax Act 1990. Sellers collect it from buyers and pay it to FBR with the monthly sales tax return (payment by the 15th and return by the 18th of the following month). The standard rate is 18%; reduced, zero and exempt rates apply to items listed in the Act's schedules and SROs. Invoices must show sales tax separately for each line.