How to Apply For Sales Tax Registration in Pakistan?
The Sales Tax Act 1990 applies almost to each and every business engaged in import, export, sale and purchase of goods that fall within its domain. This mean that every person engaged making taxable supplies including zero-rated supplies in Pakistan and is importer; exporter; seller; distributor; retailer; or wholesaler of goods is required to get registered for sales tax with Federal Board of Revenue (FBR).
Mandatory Documents Required for Sales Tax Registration in Pakistan
- Bank Account Maintenance Certificate mentioning IBAN Number
- GPS-tagged Photos of Business Premise
- Electricity Bill of Business Premises
The Procedure of Sales Tax Registration in Pakistan
Using IRIS Portal select Form 14(1) in Registration Tab on the Top of the Screen. Upon selecting the option system will ask you about the following information:
- Tax Period e.g 2019
- In case of Individual Business, enter type of person whether you are a Manufacturer or otherwise. Choose from the option.
- In the case of Partnership Firm, AOP and Company, give detail of Principle Officer/ Authorized Representative.
- Attach Bank Account Maintenance Certificate showing IBAN Number
- Enter Business Details which includes Business Name, Activities, Address, Etc.
- GPS-tagged Photographs of Business Premises
- Provide unique Consumer Number provided on your Gas and Electricity Bill along with a picture of Utility Bill
- Submit Application Form 14(1) upon entering full details
- Temporary Sales Tax Number shall be allotted you for a period of 30 days
Bio Metric Verification
After getting the Registration Number, you are required to visit the E-Sahulat Centre of NADRA within 30 days for biometric verification. In case of default in verification of Bio Metric, Sales Tax registration is cancelled and your name is withdrawn from the Active Taxpayer list of Sales Tax.
In order to file sales tax return please click on the link HOW TO FILE SALES TAX RETUN IN PAKISTAN?
We, at Hamza and Hamza Law Associates, have been successfully Registering and filing Sales tax returns for our valued clients in order to make them avail plentiful tax benefits in Pakistan. We also offer services to clients engaged in dispute pertaining to Custom, FBR, and PRA tax audits, tax collection cases, penalty waivers, as well as tax appeals. We have a deep understanding of the legal and procedural issues in Tax disputes and recognize the uniqueness of each case. Thus, we seek out solutions that put our clients in the best position to achieve their goals in no time.