SALES TAX REGISTRATION

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).

DOCUMENTS REQUIRED FOR SALES TAX REGISTRATION

  • Login Credentials of FBR ( ID & Password)
  • Business Letterhead
  • Business activity and starting date
  • Rent agreement/ownership documents of office premises
  • Latest Paid Electricity Bill of Office premises
  • Bank Maintenance Certificate
  • Photographs of Electricity Meter & Office premises
  • Photographs of machinery and industrial electricity or gas meters installed along with manufacturing premises (in case of manufacturer)

COMPLETION TIME OF REGISTRATION:

 4 – 6 Working Days

PAYMENT AND FILING OF SALES TAX RETURN:

The payment of tax must be made by the 15th day of the following month in which taxable supplies is made. The registered person under the standard procedure is required to file its Sales Tax Return by the 18th of every month following the period in which taxable supplies were made.

 

You can contact Rattalla Associates for sale tax registration and monthly filing of sale tax returns.