Sales tax in Pakistan is charged on the supply of goods and certain services. Whether you register with the FBR (for goods) or with a provincial revenue authority like the PRA or SRB (for services) depends on what you do and where you operate.
Generally, manufacturers, importers, wholesalers, distributors and retailers above a turnover threshold must register for sales tax on goods. Many service businesses — restaurants, consultants, IT firms, event organisers — fall under provincial sales tax on services.
Once registered, you file a monthly return, typically due by the 18th, declaring your output tax (charged to customers) and input tax (paid to suppliers), and pay the difference. Accurate invoicing and record-keeping are essential, because input tax claims must be backed by valid documentation.
Registering at the wrong authority, or failing to register when required, creates back-dated liabilities and penalties. We assess your activity, register you correctly, and can run your monthly filings so the compliance burden stays off your desk.