ISLAMABAD: Except Sindh Revenue Board (SRB), provinces have not submitted their observations on the Finance Bill (2025-26) to the Senate Standing Committee on Finance.

During review of the Finance Bill (2025-26) at the Senate Standing Committee on Finance, Chairman of the committee Senator Saleem Mandviwalla stated that the SRB has raised objections on certain proposed amendments in the Sales Tax Act 1990. “Any other province has not submitted its comments on the SRB”, he added.

Saleem Mandviwalla pointed out that the SRB has objected amendment in section 8b of the Sales Tax Act 1990. This definition is combing both goods and services.

According to definition of “courier” under Sales Tax Act, it means any entity engaged in the delivery of goods and collection of cash on behalf of a seller including logistic services, ride-hailing services, food delivery platforms and ecommerce delivery services.

It is objected that the “Courier” is a service and, therefore, not “goods” and also outside the purview of federal sales tax. It is a provincial tax and cannot be defined under

FBR Chairman said that the couriers would operate only as withholding agent and we have not included services in new law.

“(5AC) “courier” means any entity engaged in the delivery of goods and collection of cash on behalf of a seller including logistic services, ride-hailing services, food delivery platforms and ecommerce delivery services.”

FBR Chairman said that we are ready to exclude ride-hailing services, food delivery platforms and ecommerce delivery services from the definition of “courier”.

SRB has also raised objection in the proposed amendments in section 8B of the Sales Tax Act on limit input tax allowance using database automated exchange system.

Saleem Mandviwalla said that one objection was raised by Punjab Revenue Authority on the payment through intermediaries as PRA is also doing the same.—SOHAIL SARFRAZ & TAHIR AMIN