Suppliers of taxable transactions can register for sales tax via an online portal, FBR, and will generally require a face-to-face meeting with the tax office. For the application, the following is required:

• Business names
• Address
• Bank accounts
• Tax identification of directors and owners
• Passports of directors

Failure to register may result in fines of PKR10,000 and 5% of the Sales Tax not declared.

There is no scope for group sales tax registrations. There is also no scope for voluntary registration for federal sales tax. However, provinces will permit voluntary sales tax registrations.

The Pakistani sales tax registration threshold is nil. Businesses with a turnover below PKR 1million may apply for a simplified tax regime.

Non-resident businesses may not register for Sales Tax.

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