SRO (Statutory Regulatory Order)

A legal notification FBR issues to change tax rules, rates or procedures.

Explained Simply

An SRO is how FBR makes or amends rules under powers given by tax laws — adjusting rates, granting exemptions, or setting procedures. SROs can change your tax position between budgets, so they're worth tracking.

Legal Definition

Issued under powers in the Income Tax Ordinance 2001, Sales Tax Act 1990 and other laws.

💡 Example

SRO 1413(I)/2025 revised the mandatory e-invoicing timeline for sales-tax registered persons.

Educational definition, not legal advice. Verify against the statute text (relevant law) before acting.