How to Register in Punjab Revenue Authority?

How To Register In Punjab Revenue Authority ?

What is Punjab Revenue Authority?

Punjab Revenue Authority also referred to as PRA is a provincial authority of Punjab established by virtue of Punjab Revenue Authority Act, 2012. Purpose of PRA is to collect sales tax on services or service tax in Punjab region. It is important to note that there are two types of Sales Tax; Sales Tax on goods and Sales Tax on services. PRA is related to Sales Tax on Services merely. Almost all the service sectors in Pakistan are required to pay tax to PRA on account of sale tax on services. Sales tax registration is compulsory for almost all services provider individuals, firms and companies in Punjab. Before the 18th amendment Sales tax on services felt within domain of the FBR but later for the purpose to offer provincial autonomy to provinces, domain of sales tax on services became a provincial domain. Detail of some of the services providers as required to pay sales tax to PRA are as follow:

  1. Advertisement companies
  2. Marketing companies
  3. Financial Consultants including Chartered Accountant
  4. Travels consultants and business consultants
  5. Banking Services
  6. Legal Profession
  7. IT businesses including call centers
  8. Hotels, Restaurants and Cafes
  9. Construction services
  10. Telecommunication services
  11. Catering services
  12. Courier services
  13. Custom Agents, Shipping Agents etc.
  14. Insurance Companies
  15. Property Developer and Builders
  16. Beauty Parlour, Salons and clinics
  17. Airlines, Travels Agents and Tour operators
  18. Automobile dealers
  19. Carriage and Transport Services
  20. Brokerage and Commission Agents
  21. Cable TV operators
  22. Landry and dry cleaning services
  23. Advertisement in Newspaper etc.
  24. Fumigation and maintenance services
  25. Rent a car services
  26. Car dealers
  27. Photographers and film makers

If you are providing services in Pakistan or are engaged in service sector, you have to register with Punjab Revenue Authority or Revenue Authority of the province in which you have established your service business. To see whether you fall within the domain of sales tax on services or services tax please see Schedule 2 of the Punjab Sales Tax on Services Act, 2012.

Documents Required for Sales Tax Registration of Sole Proprietor in Punjab Revenue Authority

  1. PST 01 Form
  2. Copy of NTN
  3. Copy of CNIC
  4. Mobile Number and Email Address
  5. Paid Electricity Bill
  6. Tenancy Agreement along with owner CNIC or Ownership Documents of Business Premises
  7. Bank Maintenance Certificate

Documents Required in case of Registration of Partnership Firm with Punjab Revenue Authority

  1. PST 01 Form
  2. Copy of Firm NTN
  3. CNIC copy of Partners
  4. Mobile Number and Email Address
  5. Form C
  6. Partnership Deed
  7. Paid Electricity Bill
  8. Tenancy Agreement along with owner CNIC or Ownership Documents of Business Premises
  9. Bank Maintenance Certificate

Documents Required in case of Private Limited Company Registration with Punjab Revenue Authority

  1. PST 01 Form
  2. Copy of Company NTN
  3. CNIC copy of Partners
  4. Mobile Number and Email Address
  5. Form II
  6. Incorporation Certificate
  7. MOA and AOA
  8. Paid Electricity Bill
  9. Tenancy Agreement along with owner CNIC or Ownership Documents of Business Premises
  10. Bank Maintenance Certificate