FBR Section 8B Activation & Sales Tax Input Tax Adjustment Services in Pakistan

Section 8B of the Sales Tax Act 1990 restricts a registered person from adjusting input tax exceeding a specified percentage of their output tax. It is intended to prevent over-claiming of input tax, particularly from suppliers not on the Active Taxpayer List (ATL) or those blacklisted by FBR.

FBR disallows input tax when purchases are made from blacklisted, non-ATL, or unregistered suppliers. It is also disallowed if the supplier has not deposited the corresponding output tax. Incorrect Annexure entries and missing supplier STRNs are also common causes.

Section 8B relief requires a detailed review of your IRIS account, identification of all restricted input claims, submission of corrected Annexure A/C entries, and in some cases a formal application to FBR with supporting documentation. TaxAccountant.pk handles the full process end-to-end.

Input tax from suppliers not on the Active Taxpayer List is generally inadmissible under Section 8B. However, certain exceptions apply based on the nature of supply and applicable SROs. Our consultants assess each invoice individually to maximise your admissible claims.

You need: all purchase invoices with supplier STRNs, FBR IRIS login credentials, any Section 8B or input tax disallowance notices from FBR, previous sales tax returns, and bank statements for the affected tax periods.

Standard Section 8B review and input tax adjustment filing starts from PKR 15,000 with TaxAccountant.pk. Complex cases involving multiple periods, FBR notices, or refund applications are quoted separately. Contact us on WhatsApp for a transparent, no-obligation quote.

Yes. If FBR incorrectly restricted your input tax, you can file a refund application under Section 66 or Section 10 of the Sales Tax Act. Our team prepares the full refund documentation and tracks your application on IRIS until resolution.

Standard cases with complete documents are resolved within 3–7 working days. Cases involving FBR show-cause notices or refund applications may take 2–6 weeks depending on FBR processing timelines. We keep you updated at every stage.

Section 8B is specific to federal sales tax under FBR. Provincial sales tax authorities (SRB, PRA, KPRA, BRA) have their own input tax restriction rules. TaxAccountant.pk handles both federal and provincial input tax adjustment issues.

Yes. TaxAccountant.pk provides Section 8B activation and input tax adjustment services across all 13 major cities including Islamabad, Lahore, Karachi, Faisalabad, Multan, and Sialkot. All services are 100% online — share your documents and we handle the rest.