Register for federal sales tax (STRN)

Who can apply

• All importers
• All wholesalers (including dealers) and distributors
• Manufacturers not falling in cottage industry (cottage industry: annual turnover from taxable supplies not exceeding Rs 10 million, or annual utility bills not exceeding Rs 800,000, in the last twelve months)
• Tier-1 retailers: units of national or international chains; retailers in air-conditioned malls, plazas or centres (excluding kiosks); retailers whose electricity bills in the preceding twelve months exceed Rs 600,000; and wholesaler-cum-retailers
• Persons required under provincial or federal law to be registered for any duty or tax collected as if it were sales tax, e.g. hotels, clubs, caterers, customs agents, ship chandlers, stevedores and courier services
• Persons making zero-rated supplies, including commercial exporters who want a sales tax refund
• Only persons with active Iris portal credentials (i.e. already registered for income tax) can register for sales tax online

Documents you need

• Active Iris login credentials
• Bank Account Certificate issued by the bank in the name of the business
• Business details: business name, acquisition date, capacity, business activity and particulars of all branches
• GPS-tagged photographs of the business premises
• Registration / consumer number of gas and electricity connections, with pictures of the utility meters
• For manufacturers: GPS-tagged photographs of machinery and of the industrial electricity or gas meter
• For an AOP or company: CNIC of the member / director / principal officer

Steps

1. 1Make sure you are registered for income tax and have active Iris credentials.یقینی بنائیں کہ آپ انکم ٹیکس کے لیے رجسٹرڈ ہیں اور آپ کے پاس آئرس کا فعال لاگ ان موجود ہے۔
2. 2Log into Iris and from the Registration menu select Form 14(1) (Form of Registration filed voluntarily through Simplified) (Sales Tax).آئرس میں لاگ ان کریں اور رجسٹریشن مینو سے فارم 14(1) (سیلز ٹیکس کے لیے رضاکارانہ رجسٹریشن کا آسان فارم) منتخب کریں۔
3. 3Enter the tax period and choose Manufacturer or Non-Manufacturer, then add bank account, business, branch and utility details.ٹیکس پیریڈ درج کریں اور مینوفیکچرر یا نان مینوفیکچرر منتخب کریں، پھر بینک اکاؤنٹ، کاروبار، برانچوں اور یوٹیلیٹی کنکشن کی تفصیلات شامل کریں۔
4. 4Attach the bank account certificate and the GPS-tagged photographs of the premises (and machinery, for manufacturers), then submit; the system registers you for sales tax.بینک اکاؤنٹ سرٹیفکیٹ اور کاروباری جگہ کی جی پی ایس ٹیگ شدہ تصاویر (مینوفیکچرر ہوں تو مشینری کی بھی) لگائیں اور جمع کرائیں؛ سسٹم آپ کو سیلز ٹیکس کے لیے رجسٹر کر دے گا۔
5. 5Within 30 days, visit a NADRA e-Sahulat centre for biometric verification.30 دن کے اندر نادرا ای-سہولت سینٹر جا کر بائیو میٹرک تصدیق کرائیں۔
6. 6Mobile option: you can also register through the Tax Asaan / Iris mobile application. In person: Facilitation Counters at Tax Houses also handle sales tax registration.موبائل کا طریقہ: ٹیکس آسان / آئرس موبائل ایپلیکیشن سے بھی رجسٹریشن ہو سکتی ہے۔ دفتر جا کر: ٹیکس ہاؤس کے فیسیلیٹیشن کاؤنٹر بھی سیلز ٹیکس رجسٹریشن کرتے ہیں۔

Good to know

• • Registration gives you a Sales Tax Registration Number (STRN) or User ID and password for the efile portal, where sales tax returns are filed.
• • If you do not complete biometric verification at NADRA e-Sahulat within 30 days, or verification fails, your name is taken off the Sales Tax Active Taxpayer List.
• • For manufacturers, FBR may carry out post-registration verification. If a document is found non-genuine, fake or wrong, you get fifteen days to provide the missing document, or you are taken off the Sales Tax Active Taxpayer List.
• • A person who must register but avoids registration can be compulsorily registered by the department after enquiry under Rule 6(1) of the Sales Tax Rules, 2006.
• • Sales tax on services in the provinces is handled separately by provincial revenue authorities (e.g. PRA, SRB, KPRA).

Where to go

Questions people ask

Contact

• Helpline: 051-111-772-772
• Email: helpline@fbr.gov.pk
• Website: fbr.gov.pk