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20/08/2026
*Tier-1 retailer*
Tier-1 retailer means a retailer falling in any one or more of the following categories, namely: -]
(a) a retailer operating as a unit of a national or international chain of stores;
(b) a retailer operating in an air-conditioned shopping mall, plaza or center, excluding kiosks;
(c) a retailer whose cumulative electricity bill during the immediately preceding twelve
consecutive months exceeds Rupees [twelve] hundred thousand;
(d) a wholesaler-cum-retailer [having turnover more than two hundred million], 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”;]
(gb) a retailer having turnover exceeding two hundred million rupees either by way of
declaration or from worked back value of turnover from tax deduction under section 236G or
236H of Income Tax Ordinance, 2001 (XLIV of 2001) during the immediately preceding twelve
consecutive months.
Pak Tax Advisor's
