On 4 February 2018, the Pakistani Federal Board of Revenue issued notification SRO 180(I)/2019 amending the sales tax treatment in connection with online sales. Under the new rules, the reduced rate of sales tax of 6% will be applicable to online sales under specific conditions, including that the sales are recorded by a point of sale and communicated to the Board's Computerized System. Further, it is provided that online sales made through websites hosted with a registered domain are considered as sales made through a point of sale, and eligible for the reduced rate, provided that the sales data is...