In the November-December 2017 and March-April 2018 issues of the Asia-Pacific Tax Bulletin, the author discussed the search for tax policies to improve taxpayer compliance and to boost investment in Pakistan. In this article, the author continues his commentaries on Pakistan tax issues, now providing an analysis of the Federal tax authorities’ enforcement of Pakistan’s sales tax law. He concludes that the legislation has provided the mechanism to combat sales tax fraud and to recover defrauded tax, and dispels certain arguments advanced by taxable persons to thwart the recovery measures. He also suggests that implementation of the tax authorities’ enforcement policies depends on the integrity and professional capacities of the authorities’ revenue officers.