Pakistan's Federal Board of Revenue (FBR) issued Sales Tax General Order No. 7 of 2022 on 5 January 2022 in relation to the 60% denial of input tax for retailers not integrated with the FBR's online system, which was increased from 15% as part of the Finance Act 2021. The order provides that Tier-1 Retailers that have not integrated by 10 January 2022 will be denied credit for input tax equal to 60% of the amount claimed in the Sales Tax return for the month of December 2021. A list of ident…