Pakistan's Federal Board of Revenue (FBR) has issued Circular No. 02 of 2023-24, which explains the Important Amendments made by the Finance Act 2023 to the Sales Tax Act 1990, the Islamabad Capital Territory (Tax on Services) Ordinance 2001, and the Federal Excise Act 2005. Some of the main amendments for sales tax include the following:

• Revamping of the Alternative Dispute Resolution Mechan…