Pakistan's Federal Board of Revenue has published the Tax Laws (Second Amendment) Ordinance 2022, which was promulgated on 22 August 2022. The main measure of the Ordinance is the amendment of the Sales Tax Act 1990 to effectively withdraw the fixed tax regime for small (non-Tier 1) retailers that was introduced as part of the Finance Act 2022. As previously reported, the fixed tax regime is based on the taxpayer's commercial electricity bill, with fixed tax amounts of PKR 3,000 to PKR 200,000 depending on the electricity bill amount. The fixed tax regime is withdrawn effective 1 July 2022, with the reintroduction of provisions for the payment of tax as required pre-Finance Act 2022, which includes a tax rate of 5% where the monthly bill does not exceed PKR 20,000 and 7.5% where the monthly bill does exceed PKR 20,000. Further, new provisions are added to provide that the Federal Government may, in lieu of or in addition to the reintroduced tax, levy and collect such amount of tax at such rates and from such date as it may deem fit, from retailers, other than those falling in Tier-1, through their monthly electricity bill, and may also specify the mode, manner or time of payment of such tax. The Federal Government previously announced that it intended to review the situation and issue new rates within three months.