AOPA Pakistan

Resource Library

Download Acts, laws, standards, circulars and professional resources — free for the accounting community.

Sales Tax Act, 1990

Sales Tax & Federal Excise

Governs the levy and collection of sales tax on goods in Pakistan. Updated index version from the FBR.

Sales Tax Rules, 2006

Sales Tax & Federal Excise

Procedural rules under the Sales Tax Act, 1990 — registration, invoicing, returns and refunds.

Federal Excise Act, 2005

Sales Tax & Federal Excise

Levies federal excise duty on specified goods and services. Updated with amendments up to 30 June 2025.

Federal Excise Rules, 2005

Sales Tax & Federal Excise

Rules made under the Federal Excise Act, 2005. Updated up to 31 October 2023.