KARACHI: Federal Board of Revenue has advised the consumers to ask for invoices/receipts having Sales Tax Number (STRN) on the invoices/receipts on purchase of goods and services. FBR noted that it has been observed that in many cases, suppliers of goods and services are charging Sales Tax on invoices/receipts without identifying their Sales Tax Registration Number (STRN) on the invoices, receipts issued to the customers. At times, National Tax Number (NTN) is indicated on invoices, to exhibit that the supplier is registered. Customers are suggested to ask for invoices/receipts having Sales Tax Number (STRN) on the invoices/reccipts on purchase of goods and services. Sales Tax can only be recovered from the customer if the supplier is registered for sale tax purposes, and reflects the Sales Tax Registration Number (STRN) on the invoice/receipt issued to the customer. In other cases, the supplier is not entitled to recover sales tax from the customers. Customers should beware of the same. FBR clarified that many suppliers are charging Sales Tax from customers without getting them registered under the Sales Tax regime. This practice is against the law and is liable to penal action. This practice leads to increase in prices and undue enrichment of sellers without any deposit of tax with the government. It is further clarified that buyer is not required to provide his NIC in case of purchases from a person not registered for sales tax. It is also clarified that in case of purchase of third schedule items, which are subject to sales tax on the basis of retail price and on which retail price along with sales tax is legibly and indelibly printed or embossed, the sales tax on the same is to be deposited by the manufacturer or importer. In case of such items, STRN may not be required if the same are purchased from a retailer.