Persons to be Registered for Sales Tax

1. All importers
2. All wholesalers (including dealers) and distributors
3. Manufacturers not falling in cottage industry. {Cottage industry means a manufacturer whose annual turnover from taxable supplies made in any tax period during the last twelve months ending any tax period does not exceed [ten] million rupees or whose annual utility (electricity, gas and telephone) bills during the last twelve months ending any tax period do not exceed [eight] hundred thousand rupees;}
4. Retailers (Tier-1 retailers means:
   1. A retailer operating as a unit of a national or international chain of stores;
   2. A retailer operating in an air-conditioned shopping mall, plaza or centre, excluding kiosks;
   3. A retailer whose cumulative electricity bill during the immediately preceding twelve consecutive months exceeds Rupees six hundred thousand; and
   4. A wholesaler-cum-retailer, 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;)
5. A person required under any Provincial or Federal Law to be registered for purpose of any duty or tax collected or paid as if it were a levy of sales tax, e.g. service providers like hotels, clubs, caterers, customs agents, ship chandlers, stevedores, courier services etc.
6. Persons making zero-rated supplies, including commercial exporter who intends to obtain sales tax refund against his zero rated supplies.
7. A person who is required to be registered by virtue of aforesaid criteria, but still avoids registration, can be compulsorily registered by the department, after proper enquiry, under sub- rule 1 of Rule 6 of Sales Tax Rules, 2006.

Place of registration

A corporate person (listed/unlisted public company, private limited company) has to be registered under the Regional Tax Office (RTO).

In case of non-corporate person having single manufacturing unit and the same is located in a different place than the business premises, in the RTO having jurisdiction over the manufacturing unit. A corporate person has the option of transferring his registration to the place of business.

Automated system for sales tax registration to be effective from July 1: FBR

Procedure for Registration

The application may be submitted electronically on efile portal in RTO. All the columns of the Forms have to be duly filled in as per instructions given with the Form.

After verification, the Regional Tax Office will issue a registration Certificate bearing registration number and mail the same to the registered Person, on a prescribed Form.

Office normally verifies the contents from the data available with it, but has an authority to get an enquiry conducted through Registration Office, to verify contents of declaration by a person. The office may reject the application with in fifteen days from the date; the complete application is received in office, under intimation to the applicant, specifying the reasons for such rejection.

Sales Tax with e-filing Training in Lahore

Information required for Registration

1. Complete business name
2. Business nature, main /activity or service;
3. Complete address of Head Office and all business units, go downs, outlets mentioning, phone, fax, e- mail, electricity, gas consumer no. etc.
4. All Bank account numbers, with name and address.
5. NTN(National Tax Number)
6. NIC (National Identity Card Number) of the owner, partners or directors of the business (passport number in case of foreigner).
7. In case of a company, registration number and date of incorporation.
8. Every director / member of AOP has to fill in the Form.
9. Date of commencement of business and initial capital employed.
10. The mode of maintenances of business records should also be mentioned.