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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.

Procedure of Registration

The person shall use their Iris Portal credentials to login into Iris Portal. Once logged in, the person shall select Form 14(1) (Form of Registration filed voluntarily through Simplified) (Sales Tax) from the Registration drop down menu.

On selection of Form 14(1) (Form of Registration filed voluntarily through Simplified) (Sales Tax), the person will be asked to furnish the following information:

• Tax Period

• Sales Tax information, in case of:

  • Individual, the type of registration, whether it is a Manufacturer or Non-Manufacturer

  • AOP or Company, CNIC of the Member/Director/Principal Officer along with the type of registration, whether it is a Manufacturer or Non-Manufacturer

• Bank Account details that include the Bank Account Certificate issued by the bank in the name of the business

• Business details including Business Name, Acquisition Date, Capacity and Business Activity along with particulars of all branches in case of multiple branches at various locations

• GPS-tagged photographs of the business premises

• Registration / consumer number with the gas and electricity supplier along with pictures of utilities meter

• In case of Manufacturer, also the GPS-tagged photographs of machinery and industrial electricity or gas meter installed

On submitting the above information and documents, the system shall register the person for Sales Tax.

Detailed Sales Tax Registration procedure is provided in the link below:

Simplified Sales Tax Registration – Iris

Biometric Verification

After registration, the person registered through Iris Portal is required to visit e-Sahulat Centre of NADRA within 30 days for biometric verification. In case of failure to visit or failure of verification, the registered person’s name shall be taken off the Sales Tax Active Taxpayer List.

There are number of NADRA e-Sahulat Centers to facilitate the applicant for biometric verification.

Post Verification – Manufacturer

In case of manufacturer, the Board may require post verification through field offices, or a third party authorized by the Board. In case, the field office, during scrutiny after the registration, finds that any document provided is non-genuine / fake / wrong, it may request through the system, to provide the missing document, in fifteen days, failing which the registered person shall be taken off from the Sales Tax Active Taxpayer List.

Income Tax Due Dates

Person                                                                             Due Dates

• Individual & Association of Person (AOP)                       On or before 30th September

• Company                                                                         On or before 31st December

• Company having  a special tax year                              On or before 30th September

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