Sales Tax Registration & Return Filing Services in Pakistan

Under the Sales Tax Act 1990, Sales tax is levied by the Federal Government of Pakistan on sale and supply of goods as well as on the goods that are imported into Pakistan. Under The Islamabad Capital Territory (Tax on Services) Ordinance 2001, Sales tax is levied by the Federal Government of Pakistan on services. It is mandatory to be complaint with the Federal Board of Revenue (FBR) for the Registration and Filing of Sales Tax Return. FAPL tax professionals, accountants and consultants are providing services nationwide to a number of clients. FAPL scope covers:

  • Sales Tax Registration Services in Pakistan.
  • Sales Tax Return Filing Services in Pakistan.
  • Sales Tax Refund Services in Pakistan.
  • Sales Tax Advisory Services in Pakistan.
  • Sales Tax Bookkeeping Services in Pakistan.
  • Sales Tax Audit Services in Pakistan.

Sales Tax Registration Services in Pakistan:

Before filing your Sales Tax Return, it is necessary to get registered with Federal Board of Revenue (FBR). A Sales Tax Registration Number (STRN) or User ID and password are allocated to the taxpayers once they get registered with FBR. The online portal for filing Sales Tax Return can be accessed using the same details. FAPL is not only providing sales tax registration service in Pakistan from FBR within a day, but we are also providing the following sales tax registration services:

  • Change in particulars of sales tax registration.
  • Transfer of registration of sales tax returns.
  • Revised registration certificate service.
  • Deregistration for sales tax.

Sales Tax Return Filing Services in Pakistan:

According to the latest FBR sales tax law, every registered individual is mandatory to file a sales tax return before 15th of each month on the basis of the sales made in the previous month. All FBR registered persons must file their sales tax returns electronically to the Government of Pakistan. For this purpose, sale taxpayers can make payments before 15th of each month while the returns can be submitted before 18th on FBR’s e-portal. FAPL provide complete assistance and preparation of sales tax returns filing service in Pakistan.

Sales Tax Refund Services in Pakistan:

FAPL can help its clients to get the quickest sales tax refund in Pakistan within 45 days from the FBR. There are other cases also that make an individual eligible to claim refund from FBR. Contact us to get all information on sales tax refund service in Pakistan.

Sales Tax Advisory Services in Pakistan:

FAPL brings the best sales tax advisory & consultancy services to its clients nationwide. No matter where you are residing, our expert tax professionals can assist you in all matters from sales tax bookkeeping to sales tax return filing. If you have done any mistake in filing your sales tax particular, you can make a revised sales tax return within 120 days where you can claim and correct any mistakes. Like this, there are different matters where FAPL accountants are always ready to help you to legally minimize your sales tax obligations and liabilities from the FBR. From POS integration to Federal Excise Duty (FED) basics, contact FAPL to get the best outsourced sales tax assistance throughout Pakistan.

Sales Tax Bookkeeping Services in Pakistan:

According to the FBR, it is required for all sales tax registered persons in Pakistan to maintain the sales tax record at their business premises of the goods purchased and supplied made by them. Being a business man, you may not have sufficient time to maintain records for the sales tax returns. If you a sole proprietor, it is even harder to do the hectic sales tax bookkeeping on your own. FAPL brings the best, accurate and affordable sales tax bookkeeping services to its clients. We also help our clients to remain complaint with the FBR by keeping the records for a FBR-prescribed period of 5 years. We can also assist our new clients to fill out Sales Tax/ FED Return Form anywhere in Pakistan.

Sales Tax Audit Services in Pakistan:

The Finance Act 2018 declares it mandatory to conduct Sales Tax Audit under section 25 of the Sales Tax Act 1990 only once in every three (03) years. FAPL tax professionals, legal advisors and accountants bring the best sales tax representation services in Pakistan. We keep our clients updated regarding sales tax payments, sales tax laws, sales tax due dates and all related information to make you legally complaint with the FBR. We can be taxpayers’ authorized representatives to guide them throughout the way of sales tax appeals from jurisdictions in the state or country. Trust us to build a long-lasting relationship as your best outsourced sales tax preparer in Pakistan near you.

Question & Answers

General Sales Tax (GST) is a consumption tax that is imposed by the government of Pakistan on the sales of goods and services. A conventional sales tax is levied at the point of sale. GST is collected by the retailer and then transferred to the government. Currently, the Sales Tax Rate or GST rate in Pakistan is 17 percent.
A sales tax is a consumption tax imposed by the government on the sale of goods and services. A conventional sales tax is levied at the point of sale, collected by the retailer, and passed on to the government. As per FBR, it is compulsory for the following sectors to get registered for sales tax in addition to charging tax on their supplies/ services:  
  • Manufacturing
  • Services
  • Import
  • Distribution, Wholesale & Retail stage
Under section 13 of The Sales Tax Act 1990, the Sixth Schedule of the Sales Tax Act, 1990, it is mentioned that all locally produced and imported goods will be charged for the sales tax. The exception is applied on computer software, poultry feeds, medicines and unprocessed agricultural produce of Pakistan. To get the complete list of goods that are tax-exempted in Pakistan, contact FAPL representative.
Within the ambit of the GST regime, a lot of goods and services are enormously brought in during the recent year. GST is a modified form of Value Added Tax (VAT) that holds a fundamental position in the current regime of taxation. Lack of the knowledge about the rampant updates in the GST laws and rates have made it nearly impossible for the individuals to prepare their sales tax by their own. FAPL tax professionals keep themselves as well as the clients updated about the recent changes in the FBR taxation laws. We also guide our clients about the implication and effects of the indirect tax laws on their business. Main features of our sales tax services in Pakistan include:  
  • Application for the GST registration from FBR throughout Pakistan.
  • Maintenance as well as preparation of GST Record and other related GST bookkeeping.
  • Preparation and filing of Monthly GST Returns as per FBR indirect tax guidelines.
  • Adjustment of input and output taxes with appropriate consultancy and advisory.
  • Following up GST exemptions for the better financial planning & assets safety.
  • Duty & Tax Remission for Exporter (DTRE) services including registration, taxation bookkeeping as well as audit counseling.
  • GST audit representation services before GST assessment authorities.
  • GST dispute resolution services by appealing FBR and other provincial revenue authorities by solving litigious GST issues.
  • Assistance for reduction of tax costs by development of legal tax-reducing strategies.
  • Removal of fiscal anomalies to obtain Ruling on obscure GST related issues by corresponding with the Central Board of Revenue (CBR).
  • Sales tax assessments to highlight possible areas of associated penalties by reviewing current FBR sales tax guidelines.
FAPL can help you to register with FBR quickly without any problems. Sales tax registration is necessary if you want to file your tax returns to the FBR. To get your sales tax number in Pakistan, contact tax authority or department of revenue of your particular state or province. Once the sales tax number is issued, your sales tax registration process is completed and you can conduct your sales within the country.
Persons to be registered for sales tax in Pakistan include the following:  
  • All importers in Pakistan.
  • All dealers, wholesalers as well as distributors in Pakistan.
  • All manufacturers who do not belong to the cottage industry.
  • All retailers who owns national or international chain of stores, air-conditioned shopping mall, plaza or centre, excluding kiosks.
  • Those retailers whose collective electricity bill exceeds from 6lacs during the immediately former 12 consecutive months.
  • All wholesaler-cum-retailers who are involved in bulk import, supply of consumer goods to the retailers on wholesale basis as well as supply of consumer goods to the consumers on retail basis.
  • All individuals who are selling their services at hotels, caterers, clubs, customs agents, stevedores, ship chandlers, courier services etc.
  • All individuals as well as commercial exporters who are making zero-rated supplies.
  • All individuals who are required to have their sales tax registration done from FBR on account of aforesaid criteria under sub- rule 1 of Rule 6 of Sales Tax Rules, 2006.
Procedure for sales tax registration in Pakistan required the following necessary documents. The individual can also login to their FBR Iris Online Portal or Tax Asaan Mobile App for the sales tax registration procedure. Once you are logged in, choose Form 14(1) (Form of Registration filed voluntarily through Simplified) (Sales Tax) from the Registration drop down menu. FAPL brings easiest sales tax registration procedure in Pakistan to get it done within a day. You just need to visit our office with the following necessary documents for the registration of sales tax certificate in Pakistan:  
  • Tax period.
  • Sales tax information, including individual details, sales tax registration type (i.e. manufacturer or non-manufacturer), AOP or Company details, CNIC of business director, etc.
  • Bank account details as well as bank account certificate for business.
  • Business details, covering Business Name, Acquisition Date, Capacity and Business Activity, branches detail in case of multi-branch businesses, etc.
  • GPS-tagged photographs of the business premises.
  • Consumer or registration number with electricity & gas supplier and pictures of utilities meters.
  • GPS-tagged photographs of machinery and industrial electricity or gas meter installed for manufacturer registration purpose.
Once you provide us these documents and information, we will handle the complete journey of your registration to the FBR for sales tax returns in Pakistan. From biometric verification at NADRA e-Sahulat centers to the post verification in case of manufacturers, FAPL is side by side to its clients.
You can easily claim your sales tax refund from FBR by following the easy steps. Submit the required documents for sales tax refund from FBR and the refund will be received within 45 days of return filing. You can also ask for FAPL help to make your refund procedure quick and easy. We also help our clients with correct guidelines for filing Annex H to claim your sales tax refund of amount overpaid.
Filing your sales tax online to the FBR is very easy in Pakistan. You simply need to open your browser and go to the FBR official site to visit electronic filing of sales tax return in Pakistan. If you are finding any problem in the procedure, you can contact FAPL tax professionals in Pakistan who smoothly prepare and file your sales tax to the government. We take care of your purchases, sales, output GST as well as input tax balance to accurately file sales returns on time in Pakistan.
Following registered persons are eligible to claim their sales tax refund from FBR in Pakistan:  
  • Registered commercial exporters & manufacturer-cum-exporters with zero rate supplies.
  • Registered individuals, acquiring tax paid inputs for use thereof for manufacturing goods liable to sales tax at 0% rate.
  • Registered individuals with surplus input tax amount which could not be consumed within 03 months.
  • Registered individuals, acquiring tax paid inputs used in the export of goods and local supplies that are tax-exempted by the FBR.
  • Registered individuals who paid inadvertent or inaccurate amount of sales tax by mistake or error.
  • Registered individuals who paid sales tax on demand of FBR, but later on the demand is set aside by any competent authority, Tribunal or Court within the country.
There are four categories of FBR sales tax return filing in Pakistan for the taxpayers. Check your specification from the following categories that shows your prescribed format of return filing in Pakistan. Monthly sales tax return filing in Pakistan: For the registered persons under the standard procedure. These individuals can file monthly sales return Annexure C on 10th and Payment on 15th and return by the 18th day of the month. Quarterly sales tax return filing in Pakistan: For the registered persons who belong to the category of CNG are required to file the return on quarterly basis. Annual sales tax return filing in Pakistan: For the registered manufacturers who are required to file annual Sales Tax return by the 30th September of the financial year. Final sales tax return filing in Pakistan: For the registered individuals who apply for de-registration procedure are required to file a final sales tax return to the appropriate Commissioner authority.
Under the Sales Tax Act 1990 or the Federal Excise Act 2005, every registered individual is required to file a Sales Tax Return to the FBR. A Sales Tax return is basically the document of declaration from the taxpayer that contains transactions details during a tax period as well as Sales Tax liability specs. FAPL helps its clients to accurately file sales tax return to the government by completing the return form, tax period details, input tax, output tax, refund claimed as well as all other matters that are a problem for you to handle your GST.
When the Input Tax is more than the Output Tax due in respect of a tax period, the registered persons can claim a GST refund from FBR. Your exports or other zero-rated supplies can become a reason for you to claim your sales tax refund from FBR because of the exceeding amount of input which is refundable.
The registered claimants are required to submit an application for refund with complete name, address, registration number as well as the amount of sales tax refund claimed. Apart from the reason of refund claim, other important documents required include Input tax invoices, payment proofs as well as relevant order copy. Within sixty days of the filing of return, the taxpayers can file a refund claim for sales tax from the FBR. Following list of necessary documents are required for filing your sales tax refund in Pakistan from the department:  
  • Input tax invoices, goods declaration, etc according to the refund claim case.
  • Output tax invoices as well as summary of invoices for local zero rated goods.
  • Goods declaration for export, i.e. quadruplicate copy with Mate Receipt number, date, airway bill, railway receipt, postal receipt if the claim is made by the registered individuals other than manufacturer-cum-exporters.
  • Copy of House and Master bill of lading and airway bill, railway receipt in token or verification of the goods in case of export.
  • Input tax paid statements by the registered individuals other than the manufacturers.
  • Bank credit advice and copy of the duty drawback order in case of commercial exporters.