07/05/2026
Another important development for Pakistan's Oil Marketing Companies (OMCs).
FBR is set to introduce Annexure L in the Sales Tax Return framework, specifically aimed at reporting sales invoices relating to:
Petroleum Development Levy (PDL)
Climate Support Levy (CSL)
Currently, these amounts are generally reflected as a separate payable line item without invoice-level reporting through a dedicated annexure.
With the introduction of Annexure L, levy-related sales data will become part of the monthly sales tax return ecosystem, enabling stronger reconciliation and verification mechanisms.
Most importantly, this development is expected to facilitate verification of PDL amounts for the purpose of exclusion from turnover tax calculations an area that has historically involved practical challenges for the petroleum sector.
This appears to be another step towards increased documentation, invoice-level traceability, and integrated tax data validation within Pakistan's digital tax framework.