Sales Tax Registration in Islamabad for any Business is one of the primary steps in doing business as the Federal Board of Revenue is monitoring every transaction.Being a registered person, you can import & export goods or services rendered and able to work with any well-reputed company or Government organization in Pakistan. Without having registered in Sales Tax, you cannot participate in Tenders.

Sales Tax Registration basics

Before Filing of Sales Tax Return, this is mandatory to get yourself registered with the Federal Board of Revenue (FBR). After getting registered with FBR, you will get Sales Tax Registration Number (STRN) and User ID and Password. Through User ID and Password, the Taxpayer has Access to the e-file portal for submission of the Sales Tax Return.

Requirement of Registration

The following persons engaged in making of taxable supplies in Pakistan in the course or futherance of any taxable income carried on by them, if no already registered are required to be registered under the sales tax act 1990 namely:

• A manufacturer not being a cottage industry whose annual turnover from taxable supplies made in any period during the last twelve months ending any tax period exceeds five million rupees
• A retailer whose value of supplies in any period during the last twelve months ending any tax period exceeds five million rupees
  • An importer
  • A wholesaler ( including dealer ) and distributor
• A person required, under any other federal or provincial law, to be registered for the purpose of any duty or tax collected or paid as if it were a levy of sales tax to be collected under the act
• A commerical exporter who intends to obtain sales tax refund against his zero related supplies.

Bio Metric Verification

After getting the registration Number, the Applicant has to visit the E-Sahulat Centre of NADRA within 30 days for biometric verification. In case of verification failure, the registered person’s name withdrawn from the Active Taxpayer list of Sales Tax.

Following is the list of NADRA e-Sahulat Centers to facilitate the registered persons for biometric verification.

Transfer of Registration

In case of a registered person shifts his business activity from one Jurisdiction to another Jurisdiction, he needs to provide a valid reason for such a change of Jurisdiction, which may file though written Application to Commissioner Inland Revenue of RTO where his Case presides.