Sales Tax Registration offered in Pakistan


Registration means the registration of a person under the Sales Tax Act, 1990. Under this act, registration will be required for such persons and be regulated in such manner and subject to rules as the FBR may specify, by notification in the Official Gazette, prescribe:

Types of Registration:

There are two types of registration under the Sales Tax Act, 1990.

i)                     Registration through application of a person liable to be registered.

ii)          Compulsory registration

Persons Liable / Required to be Registered [Rule-4]

The following persons engaged in making of taxable supplies in Pakistan (including zero-rated supplies) are required to be registered under the Sales Tax Act, 1990.

1)         Manufacturer:

            A manufacturer not being a cottage industry is liable to be registered.

2)         Retailer:

            A retailer whose value of supplies in any period during the last twelve months          exceeds Rs.5 million is required to be registered.

3)         Importer:

            A person who imports goods in Pakistan is liable to be registered.

4)         Wholesaler:

            A person who deals in as wholesaler is liable to be registered.

5)         Dealer:

            A person who deals in as a dealer of a particular person is liable to be registered.

6)         Distributor:

            A person who deals in as a distributor of a particular person is liable to be registered.

7)         Person required under any law to be registered:

            A person required under any law (whether federal or provincial) 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 Sales Tax Act, 1990.

8)         Commercial exporter:

            A commercial exporter, who intends to obtain sales tax refund against his zero rated          supplies.

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