Pakistani sales tax
Pakistan introduced its federal sales tax on goods in November 1990. It is administered by the Federal Board of Revenue. The four provinces of Pakistan also have the right to levy sales tax on services.
Should you register for Pakistani sales tax?
Businesses supplying taxable supplies are liable to register for sales tax, including:
- Providing goods or services in Pakistan, except for exempted goods (see sales tax rates section)
- Importing goods into Pakistan
- Sales of remote digital services
The above includes manufacturers; importers; retail; wholesale; service companies; and exporters. Retailers have special criteria for registering.
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