Sanghar, April 14, 2025 — In a significant enforcement action, the Federal Board of Revenue (FBR) has sealed M/s Faisal Super Mart in Sanghar for violating the Sales Tax Act, 1990 by issuing fake and unverifiable sales invoices, bypassing the mandatory Point of Sale (POS) integration system.
The action was carried out by Aijaz Ali, Focal Person POS and Assistant Commissioner Inland Revenue, on the directives of Commissioner Inland Revenue Zone II, Muhammad Shamim, under the supervision of Chief Commissioner Inland Revenue, Qazi Hafiz-ur-Rehman, of Regional Tax Office (RTO) Hyderabad.
Violation of Section 33, Serial No. 24: Fake Invoices Without QR Code
According to official sources, Faisal Super Mart was penalized under Section 33; Serial No. 24 of the Sales Tax Act, 1990, which specifically addresses integrated retailers who attempt to evade tax reporting by issuing:
- Fake or manual sales invoices
- Invoices without the FBR-prescribed QR code
- Invoices lacking system-generated invoice numbers
Such practices are a clear violation of the FBR’s Point of Sale system regulations, which are designed to ensure transparency, digital reporting, and real-time tax compliance.
Mystery Shopping Operation Exposes Tax Evasion
The illegal invoicing was uncovered during a Mystery Shopping operation initiated on the instructions of Commissioner Muhammad Shamim. During the covert operation, the business was found issuing sales receipts manually, completely bypassing the FBR-integrated POS system.
““Issuing manual invoices without a QR code is a deceptive practice aimed at avoiding tax obligations. The department acted swiftly to prevent revenue loss,” said an FBR official involved in the inspection.,”
Following the detection of violations, the FBR enforcement team sealed the business premises of M/s Faisal Super Mart to prevent further illegal activity and ensure compliance.
FBR’s Zero-Tolerance Policy on POS Violations
This action underscores the FBR’s zero-tolerance policy toward businesses that attempt to evade tax by circumventing digital compliance systems. The POS integration initiative by FBR is a cornerstone of its broader effort to document the retail economy and enhance tax transparency across Pakistan.
The department has reiterated that all tier-1 retailers and integrated businesses must adhere strictly to POS requirements, including the issuance of digitally verifiable invoices featuring QR codes and invoice numbers generated through the FBR system.
Warning to Non-Compliant Retailers
Retailers who fail to comply with the POS integration policy face strict penalties, including:
- Heavy monetary fines
- Sealing of business premises
- Legal action under the Sales Tax Act, 1990
“All registered businesses must align their sales operations with FBR’s digital requirements. Non-compliance will result in decisive action,” warned the Inland Revenue Department.
