Manufacturers and importers of 56 categories of goods must now clearly print the retail price and sales tax amount on their products, the Federal Board of Revenue (FBR) has ordered.
The directive, issued through Sales Tax General Order 8 on Monday, targets goods listed in the Third Schedule of the Sales Tax Act, 1990, which are taxed at 18 percent of the retail price.
Under sub-section (2)(a) of section 3 of the Sales Tax Act, the retail price and sales tax amount must be legibly, prominently and permanently printed or embossed on each item, packet, container, package, cover or label by the manufacturer, or by the importer in the case of imported goods.
The FBR said it had found several cases where the retail price was missing, unclear or hidden behind design elements, monograms, colour schemes or other printed material, making it difficult to determine the correct price for tax purposes.
All manufacturers and importers covered by the Third Schedule have now been directed to ensure that no design, monogram, sticker, wrapper or other material conceals or obscures the retail price or sales tax amount.
The FBR said the Mandatory Printing Specifications must be followed in full, and warned that violations would result in action under the relevant provisions of the Sales Tax Act and its rules.
| S/N | Item |
|---|---|
| 1 | Fruit and vegetable juices |
| 2 | Ice cream |
| 3 | Aerated waters or beverages |
| 4 | Syrups and squashes |
| 5 | Cigarettes |
| 6 | Toilet soap |
| 7 | Detergents |
| 8 | Shampoo |
| 9 | Toothpaste |
| 10 | Shaving cream |
| 11 | Perfumery and cosmetics |
| 12 | Tea |
| 13 | Powder drinks |
| 14 | Milky drinks |
| 15 | Toilet paper and tissue paper |
| 16 | Branded spices in retail packing |
| 17 | Shoe polish and shoe cream |
| 18 | Cement in retail packing |
| 19 | Mineral or bottled water |
| 20 | Household electrical goods |
| 21 | Household gas appliances |
| 22 | Foam or spring mattresses and foam household products |
| 23 | Paints, distempers, enamels, pigments, colours, varnishes, gums, resins, dyes, glazes, thinners, blacks, lacquers and polishes |
| 24 | Lubricating oils, brake fluid, transmission fluid and other vehicular fluids |
| 25 | Storage batteries |
| 26 | Tyres and tubes |
| 27 | Motorcycles |
| 28 | Auto rickshaws |
| 29 | Branded biscuits in retail packing |
| 30 | Tiles |
| 31 | Auto parts in retail packing |
| 32 | DAP |
| 33 | Imported pet food |
| 34 | Imported coffee in retail packing |
| 35 | Imported chocolates in retail packing |
| 36 | Imported cereal bars in retail packing |
| 37 | Vegetable and animal fats and oils in retail packing |
| 38 | Sugar confectionery in retail packing |
| 39 | Pasta in retail packing |
| 40 | Sauces, ketchup, condiments, seasonings and prepared mustard |
| 41 | Fermented beverages in retail packing |
| 42 | Petroleum jelly, paraffin wax and similar products |
| 43 | Plastic plates, sheets, film, foil, tape and strip products |
| 44 | Plastic tableware, kitchenware, furniture and storage items |
| 45 | Trunks, suitcases, handbags, wallets and similar containers |
| 46 | Footwear |
| 47 | Bathroom accessories and sanitaryware |
| 48 | Crockery items |
| 49 | Car and automobile accessories |
| 50 | Milk, fat-filled milk and infant preparations |
| 51 | Preparations for use on the hair |
| 52 | Pre-shave, shaving, after-shave and other toilet preparations |
| 53 | Toilet or facial tissue and sanitary paper products |
| 54 | Jams, fruit jellies, marmalades and fruit or vegetable preparations |
| 55 | Household utensils including stainless steel, aluminum and melamine tableware |
| 56 | Ceramic products including wash basins, commodes and sanitary products |
