Federal Board of Revenue (FBR) has issued up to date list of Tier-1 retailers. These retailers have registered their Point of Sales (POS) with FBR.

Tier-1 retailers allowed only to get cash back of 5% five percent sales tax paid at the time of purchases.

‘Tier-1 retailer’ as defined in section 2(43A) of the Sales Tax Act, 1990 which fulfills the following conditions:

(a) a unit of a national or international chain of stores;

(b) operating in an air-conditioned shopping mall, plaza or centre, excluding kiosks;

(c) Cumulative electricity bill during the immediately preceding twelve consecutive months exceeds Rupees twelve hundred thousand;

(d) a wholesaler-cum-retailer, engaged in bulk import and supply of consumer goods on wholesale basis to the retailers as well as on retail basis to the general body of the consumers”; and

(e) a retailer, whose shop measures one thousand square feet (1,000 sqft) in area or more.

Following Tier-1 retailers integrated their POS with the FBR up to now:

1. RANA TRADING COMPANY (RTC)
2. HI GOLD INTERNATIONAL ENTERPRISES
3. IFFI ELECTRONICS
4. M/S TAYYAB SUPER STORE & BUILDERS
5. AFZAL ELECTRONICS
6. AL HAFEEZ ELECTRONICS
7. M/S SEASONS FOODS PRIVATE LIMITED
8. MUNAWAR ASSOCIATES
9. TEAM-A VENTURE (PRIVATE) LIMITED
10. TAFRAL NIAZI TRADERS
11. MS ZUBAIDA ASSOCIATES
12. M/S SUPER ASIA ELECTRONICS
13. M/S 3-STAR TRADING COMPANY
14. REWAYAT
15. SEATS
16. TAZ & CO.
17. BIZTECH INTERNATIONAL
18. RETAIL 21
19. WOW SOLUTION (PVT.) LIMITED
20. PAKISTAN ELECTRONICS.
21. AL FALAH SWEETS & BAKERS
22. HAQ’S INTERNATIONAL
23. HOUSE OF CHARIZMA
24. RETAIL CONCEPTS.
25. TILE SELECT (PRIVATE) LIMITED
26. SAVE’N SAVE (PVT) LIMITED
27. SULAFAH
28. WORLD EELCTRONICS
29. KAHF INTERNATIONAL.
30. SAVE MART I-8
31. SAUDA SULF.
32. SHAHEEN CHEMIST
33. KHADIJA ENTERPRISES
34. SPEED (PRIVATE) LIMITED
35. M/S UNITED RETAIL (SMC-PRIVATE) LIMITED
36. H KARIM BUKSH ENTERPRISES
37. M/S PENSY GARMENTS (PVT) LTD
38. M/S PUNJAB CASH AND CARRY  BAHRIA TOWN PHASE 4
39. BRAND MERCHANTS
40. JADE E-SERVICES PAKISTAN (PRIVATE) LIMITED
41. THE LEGEND
42. M/S OXFORD KNITTING MILLS (PVT) LTD
43. NEAMAT KHANA BAKERS AND SWEETS
44. M/S. AM/PM
45. R&Y ENTERPRISES (PRIVATE) LIMITED
46. KIT AND KABOODLE
47. AL MERAJ BAKERS
48. SPRINGS STORES (PVT.) LIMITED
49. JS ENTERPRISES
50. THREADS AND MOTIFS
51. FOCUS
52. AR ASSOCIATES
53. THAL LIMITED
54. COTTON & SILK
55. NEEDLE IMPRESSIONS
56. CITY SMART ELECTRONICS
57. B & B ENTERPRISES
58. MANDAHAR MILLS (PRIVATE)LIMITED
59. M/S SARWAT ASSOCIATES
60. LIGHT SHOES
61. NEAMAT KHANA STORES (PRIVATE) LIMITED
62. BEHBUD CAFE
63. MSM SUPPER STORE
64. M/S MANOLO GELATO.
65. M STORE
66. HM SUPER MARKET
67. SANOOR (PVT.) LIMITED
68. SHALIMAR ELECTRONICS
69. MASTER OFFISYS (PVT) LTD
70. ABDULLAH ENTERPRISES
71. RIZWAN BEYG DESIGN
72. PAKITEX BOARDS (PRIVATE) LIMITED
73. MAF HYPERMARKETS PAKISTAN PVT. LTD.
74. AL BARAKA APPAREL
75. MINISO LIFESTYLE PAKISTAN (SMC-PRIVATE) LIMITED
76. USMAN TRADERS
77. PCC EXPRESS.
78. M/S WALK EAZE
79. EBRAHIM TEXTILE MILLS (PRIVATE) LIMITED
80. MASTER ENTERPRISES (PRIVATE) LIMITED
81. ABUZAR TRADING COMPANY
82. ONELIFE APPAREL (PVT.) LIMITED
83. HMZ SOURCING
84. MEMON BROTHERS
85. M/S. KARACHI TILE MART
86. DAAMAN
87. WALKEAZE EXCLUSIVE
88. NAHEED SUPER MARKET
89. M/S TEEPU TRADERS
90. MCC MALL
91. M/S MARIA B. DESIGNS (PVT) LTD
92. FAZAL DIN’S PHARMA PLUS
93. KHAS HOLDINGS.
94. WALK EAZE BRIDAL
95. AGHA NOOR
96. NOVA CARE (PRIVATE) LIMITED
97. NISAR AHMED & SONS KARYANA DEALER
98. M/S RAHIM MEDICAL AND PROVISIONAL STORE
99. ESAJEES
100. LVM (PVT.) LIMITED
101. SIBGHATALLAH ENTERPRISES
102. N-M ENTERPRISES
103. STYLE & COMFORT
104. PUNJAB CASH & CARRY..
105. AKHLAQ FURNITURE
106. MIAN SHAFIQ BUSINESS INTERNATIONAL
107. M/S BATIK
108. EBCO
109. MUHAMMAD YOUSAF TRADERS
110. CENTURY STEEL (PRIVATE) LIMITED
111. ROCK MARS INDUSTRIES PVT LIMITED
112. M/S. HAWA SOLUTION
113. MEER SWEETS & BAKERS
114. M/S RAZIKI (PVT.) LIMITED
115. EHAD HEALTHCARE
116. PREMIUM VENTURES
117. UMER ENTERPRISES
118. RENAISSANCE
119. THE LEATHER POINT
120. FABRICA
121. FISH COTTAGE
122. JINGGONG CONSTRUCTIONS (SMC-PRIVATE) LIMITED
123. MOHID PHARMACY
124. BEAN CORPORATION
125. AAK TRADING COMPANY
126. BIN RIAZ TRADERS
127. MOHSIN TRADERS
128. BS ENTERPRISES
129. AA FOODS
130. MASSAB ENTERPRISES
131. ABDULLAH ASSOCIATES
132. KHUSHI DIGITAL
133. ILYAS & SONS
134. M/S.M JAFFERJEES
135. M/S BUSINESS CORE.
136. VICTORIA RETAILERS
137. MOOSAJEE SONS
138. M/S FAIRDEAL TEXTILES (PVT.) LTD
139. MUSHTAQ SONS
140. MADINA CASH & CARRY (PVT) LIMITED
141. M/S ENGLISH BOOT HOUSE PVT LTD
142. DANIYAL KHAN TRADERS
143. HM ENTERPRISES
144. CROSS CONNECTION RETAIL (PRIVATE) LIMITED
145. WALK EAZE CLASSIC
146. SAMRIN (PVT.) LIMITED
147. N. STORE
148. A COLLECTIONS
149. ETIHAD ENERGY (PVT) LIMITED
150. PARAMOUNT LACE
151. MAYPOLE (PRIVATE) LIMITED
152. UMER TRADERS
153. COSMETICS TRADING COMPANY (PVT) LTD.
154. ROLLOVER KIDS COMPANY
155. M/S MIAN GROUP OF CHAKWAL
156. RAJA SAHIB.
157. RESHAM ENTERPRISES
158. INTERNATIONAL INTERIOR (PVT) LIMITED
159. BIG BIRD FOODS (PRIVATE) LIMITED
160. MAISON DE LACE
161. ELAN FACON (SMC-PRIVATE) LIMITED
162. HILAL SILK
163. PUNJAB BAKERY
164. ACME ASSOCIATES
165. NAQSHBANDI STORE
166. MINISO
167. HOME KRAFT STYLE ARTS
168. SAVE MART
169. GOURMET FOOD
170. M/S . ZM
171. HEMANI HERBAL
172. ELECTRONICS MARKETING COMPANY (PVT.) LIMITED
173. THE CLOSET
174. HUSSAIN ENTERPRISES
175. PRIME TEXTILE
176. M/S UC FASHION
177. ENEM PAKISTAN.
178. ARUJ INDUSTRIES LIMITED
179. E-MART
180. LAIBA CORPORATION
181. SHAFIQUE SONS
182. TILE SELECT
183. SNZR ENTERPRISES (PRIVATE) LIMITED
184. COLLECTIBLES
185. BLESS CORPORATION
186. GATEWAY
187. SAVE MART (PVT) LIMITED
188. M/S SUPER ASIA HOUSE
189. AL RAHIM RETAIL LIMITED
190. M/S ZEIT GEIST
191. ENEM ENTERPRISES.
192. LIFE STYLE COLLECTION
193. M/S INTELLIGENT SOLUTIONS
194. AL RAYAN BROTHERS
195. STYLO JALALPUR JATTAN
196. M/S STYLE WALK
197. PUNJAB CASH AND CARRY ASKARI VII
198. MAKKAH TILES
199. M/S. SAVE MART-BAHRIA TOWN
200. VEGAS COSMETICS
201. FATIMA ENTERPRISES
202. ADIDAS
203. PEOPLECONNECT (PRIVATE) LIMITED
204. AL-SAEED BAKERS
205. LEGENDS BY INZAMAMUL HAQ
206. INTERNATIONAL HOUSE OF LUGGAGE (SMC-PRIVATE) LIMITED
207. M/S ASGHAR ALI (PVT) LTD
208. PUNJAB CASH & CARRY – PARK ROAD
209. BEAUTE COLLECTION
210. M/S TOKYO TRADING INC
211. MALIK AUTO CORPORATION
212. WALK EAZE CASUAL
213. PLATINUM AFFILIATES
214. CREDO STAR PAKISTAN (PRIVATE) LIMITED
215. AMANAH ESTATE (PRIVATE) LIMITED
216. MINE SAVE MART-TRAMRI
217. THEMES FURNITURE & HOMESTORE
218. M/S K & N’S FOODS (PVT) LTD
219. PUNJAB CASH & CARRY
220. ESAJEE’S
221. AL JAHAN
222. READYGO (PVT.) LIMITED
223. NOOR-E-YOUSAF FOODS (PRIVATE) LIMITED
224. M/S FAISHON VILLAZ
225. UNIFY SOLUTIONS
226. MAKKAH MARBLES
227. UNBEATABLE
228. SERVAID PHARMACY (PVT.) LTD
229. FDPP CONSUMER
230. TEE-EMM (PRIVATE) LIMITED
231. WARDA DESIGNER COLLECTION (PRIVATE) LIMITED
232. SHABBIR TILES & CERAMICS LIMITED
233. BED & BLANKET (PRIVATE) LIMITED
234. DAR CERAMICS TRADING COMPANY
235. M/S SANAULLA CORPORATION (PRIVATE) LIMITED
236. SONICA ELECTRONICS
237. FRENCH GALLERIA
238. M/S DEEPAK PARWANI
239. BRANDS JUST PRET
240. SHOE PLANET (PRIVATE) LIMITED
241. PUNJAB CASH & CARRY BHARRA KAHU
242. RAFUM INDUSTRIES (PVT.) LIMITED
243. M/S BAJWA CO. (PVT) LTD.
244. HAMZA FOODS (PVT.) LIMITED
245. SHAHZAD ZARI HOUSE
246. GHOURI’S DEPARTMENT STORE
247. VANGUARD TEXTILES (PRIVATE) LIMITED
248. M/S HILAL SILK PALACE
249. SHAHEEN CHEMISTS
250. AL HAFIZ ENTERPRISER
251. PARIS SUPER MART
252. AL-MAHMUD ELECTRONICS
253. METRO SHOES.
254. MAFCO (PRIVATE) LIMITED
255. INTERNATIONAL ENGINEERING CO.
256. METRO PAKISTAN (PRIVATE) LIMITED
257. NAEEM ELECTRONICS
258. CHEVRON PAKISTAN LUBRICANTS PRIVATE LIMITED
259. AKRAM & SONS
260. URGE PRET (PRIVATE) LIMITED
261. M/S CIZANO ENTERPRISES
262. RANGE ENTERPRISES
263. IBRAHIM ELECTRONIC
264. MOHSAN TRADERS
265. AMI’S PAN SHOP COLD DRINK STORE
266. AL-NAFEH TRADING COMPANY
267. ATA BAKERY SOLUTIONS (PVT.) LIMITED
268. SOURCECO (PRIVATE) LIMITED
269. BRAGGS KIDS
270. M/S G.B. TRADING COMPANY