How to Get Registered for Income/Sales Tax with Federal Board of Revenue using E-FBR? - Sales Tax & NTN
Sales Tax - Federal Board of Revenue
How to register with FBR For Income Tax and Sales Tax
Registration with FBR for sales tax is not that easy. For this purpose you have to undergo a cumbersome procedure which may last for months. You have to file certain documents/ details. After submission of details some income tax/sales tax officials may visit your busienss premises for so-called verification process.
If your turnover is more than Rs.5,000,000, you are required to register your business under the Sales Tax Act. If you intend to do business with the multi-national or other large companies like Bata, Honda, Suzuki etc. you have to get yourself registered under the Sales Tax Act 1990 even if your sales are less than Rs.5,000,000.
For registration with sales tax you have to fill in the online application form. For this purpose please visit https://e.fbr.gov.pk and select the tab e-Registration. After clicking New Registration, new screen will appear.
Please select your status that whether you are an individual, AOP or a company. AOP stands for "Association of Persons". AOP means a business which is run by more than one person. For registration as an AOP you have to submit a partnership deed ALONG . In the relevant column mention your CNIC No. or company incorporation No. in case you are company. If you are already NTN holder just mention your NTN in the relevant column after selecting “Application type” as “ST FED Registration” as is obvious from the following screen shot:
New Registration with FBR
What Documents Required for Sales Tax Registration?
As a first step, you should have following documents in your possession; if you intend to get yourself registered you may need following documents with you:
- Your computerized national identity card
- Your National Tax No. certificate. If you are not having the NTN earlier. First you have to apply for obtaining NTN by filing online application by using the same portal. After submitting the application online after two or three days you will receive a message in your email that your case for NTN has been approved. Now you have to submit the documents like paid electricity bill, letterhead, partnership deed, incorporation certificate, as the case may be in the office of respective RTO/LTU.
- Letterhead of your business
- Copy of paid bill of electricity (the bill should be commercial or industrial in case you are applying for sales tax registration as a ‘manufacturer’
- Copy of telephone bill. In case telephone bill is not installed in your name please obtain the postpaid mobile phone number for sales tax registration.
- Make sure that you have an active email address which will be used for all future correspondence with FBR/PRAL.
- Gas bill if installed
- In case you are applying as an AOP please have in possession the partnership deed.
- In case of a company the incorporation certificate is required.
- From-III/Form-A submitted to SECP in case of a company
- In case of a non-company case one has to submit a statement of affairs
- Bank account certificate of the applicant.
This is to be noted that initially you don't have to submit any of the documents while filing online but the data have to be incorporated in the TR-I is to be collected from the above documents.
How to register with FBR for Sales Tax as a Manufacturer?
In case of a manufacturer you may download the FBR software “Verisite Android Application” from google play on your mobile phone. You may run the application on your mobile and following instructions. Enter CNIC, Token No. or NTN to login. Add photo button is provided in the software to attach the images, which should be of the following:
- Electricity meter
- Gas bill
- Detail of machinery/images of the machinery
After doing the needful submit the application using Send Data Button
This procedure is required only in case of a manufacturer.
For whole sellers, retailers and other categories you have to just fill in the following form:
Sales Tax Registration Form
Sales Tax REgistration Form-2
After you Submit the Registration Form Online
Don’t loss sight of the button “save registry”. After filling in the initial part of the form click on ‘save registry’ button and then fill in the form. Thereafter fill in the remaining part of the form. Don’t forget to use “Add business” and ‘Add Account’ buttons while filling in the form. After completing the form get its print by clicking on “Print application”. Thereafter verify the form and then submit by selecting the appropriate TFC whether it is Lahore, Karachi, Gujranwala or Faisalabad.
After submitting the form, in a weeks’ time you will receive an email from “"eCBRAdmin@pral.com.pk" eCBRAdmin@pral.com.pk under the tile: REGISTRATION APPLICATION OBJECTION(s)
In compliance to the above email, please submit your application form filled in online along with all the necessary documents requisitioned in the email. You may receive more than one email.