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      Overview

      The FBR then also introduced Chapter XIV - BB in the Rules regarding integration of Tier-1 retailers and licensing thereof through Notification No. S.R.O. 1063(I)/2021 dated 24 August 2021 requiring that no person shall carry out integration of the retailers through software unless he has obtained a license. Chapter XIV-BB was further amended through Notification No. S.R.O. 1788(I)/2023 dated 11

      December 2023 requiring that no person shall carry out integration of the registered persons including Tier-1 retailers through software unless he has obtained a license from the FBR.


      A-Brief-on-Integration-Rules

      A Brief on Integration Rules


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      Kamran Butt

      Partner - Head of Tax

      KPMG in Pakistan