Sales Tax Services in Pakistan
TaxConsultancy.pk provides sales tax services for businesses across Pakistan, handling registration, monthly return filing, compliance, and notice support. We manage federal sales tax with the Federal Board of Revenue and provincial sales tax on services with the relevant provincial authority, depending on your business and where it operates.
The service suits businesses that have sales tax registration, filing, or compliance obligations. We help with registration, applicable return filing, and support if the FBR or a provincial authority raises a query or notice.
What Our Sales Tax Services Cover
We work with businesses from first registration through to monthly filing and resolving notices. Each service below sets out what the work involves and what you receive.
Sales Tax Registration and STRN
Sales tax registration gives your business a Sales Tax Registration Number (STRN) so it can charge and account for sales tax. Whether a business needs an STRN depends on its activity, turnover, and category under the law, so registration is not automatic for everyone who deals in taxable goods or services.
We first check whether you need to register, and with which authority, since that depends on your activity, turnover, and category under the Sales Tax Act, 1990. We then prepare the application, submit it through the FBR's IRIS portal, and hand over your STRN once registration is complete.
Monthly Sales Tax Return Filing
Once registered, a business must file sales tax returns according to the return cycle applicable to its category. Most taxpayers follow a monthly cycle, while certain categories follow different schedules. We prepare and submit the return so you stay compliant without managing the cycle yourself.
To file accurately, we may need information such as your sales invoices, purchase invoices, sales and purchase summaries, any debit or credit notes, import documents where relevant, and details of your previous filing. The exact information depends on your business and how it operates. Each period we record output tax on sales, claim input tax on eligible purchases, reconcile the two, prepare the annexures, and file on IRIS within the deadline. A registered person may still have a filing obligation for a period with no relevant sales tax activity, in which case a nil or null return may apply.
Provincial Sales Tax on Services
Sales tax on services is handled by the provincial revenue authorities, and in Islamabad Capital Territory by the Federal Government through the FBR under the ICT (Tax on Services) Ordinance, 2001. Where provincial sales tax applies, the relevant authority may be the Punjab Revenue Authority, Sindh Revenue Board, Khyber Pakhtunkhwa Revenue Authority, or Balochistan Revenue Authority, depending on the location and nature of the service.
A business that supplies both goods and services, or works across provinces, can have obligations with more than one authority at the same time. We review your activity, confirm which authorities apply, and manage the relevant registrations and returns.
Sales Tax Compliance and Advisory
Compliance support keeps your sales tax position clean month to month, rather than fixing problems after they appear. Accurate sales and purchase records sit at the centre of this, because they drive return preparation, input tax review, reconciliation, and any later response to a notice or audit.
The work covers checking your sales tax invoices for correct detail, reviewing input and output tax before each return, keeping your filing on schedule, and advising on how a particular transaction should be treated.
Sales Tax Audit and Notice Support
A sales tax notice or audit selection needs a measured response, and we support businesses through it within the agreed scope. The aim is to address exactly what the authority has asked, backed by your records.
The process usually runs as follows:
- Review the notice and identify the issue and tax period
- Compare it against your filed returns and records
- Identify any inconsistencies or missing information
- Prepare the response
- Submit or support the response within the agreed scope
- Follow up where required
We do not promise a particular outcome, because that depends on your records and the authority's assessment.
Sales Tax Deregistration
A business that stops its taxable activity may need to deregister and settle what remains. A final return is required before de-registration is completed, and we prepare that return and close the registration correctly.
Who Needs Sales Tax Services?
Whether you need to register or file depends on the nature of your business, its taxable activity, turnover, and the applicable law. The categories below commonly need sales tax assistance.
- Manufacturers producing taxable goods
- Importers bringing taxable goods into Pakistan
- Exporters managing zero-rated supplies and refund claims
- Wholesalers and distributors within the supply chain
- Retailers operating above the applicable thresholds
- Service providers liable to sales tax on services
- E-commerce businesses selling taxable goods or services online
Being in one of these categories does not automatically mean registration is required, and we confirm your position before any application. E-commerce sellers in particular need to assess their obligation based on what they sell, how their transactions are structured, and whether federal or provincial rules apply.
Federal and Provincial Sales Tax in Pakistan
Sales tax in Pakistan operates at two levels. The FBR administers sales tax on goods under the Sales Tax Act, 1990, and sales tax on services within Islamabad Capital Territory under the ICT (Tax on Services) Ordinance, 2001. Sales tax on services in the four provinces is administered by their own revenue authorities. The authority that applies to you depends on whether you supply goods or services, and where.
| Area | Main authority | General scope |
|---|---|---|
| Sales tax on goods | FBR (federal) | Goods and imports under the Sales Tax Act, 1990 |
| Services in Islamabad Capital Territory | FBR (federal) | Taxable services in ICT under the 2001 Ordinance |
| Services in Punjab | PRA | Taxable services provided in Punjab |
| Services in Sindh | SRB | Taxable services provided in Sindh |
| Services in Khyber Pakhtunkhwa | KPRA | Taxable services provided in KPK |
| Services in Balochistan | BRA | Taxable services provided in Balochistan |
This split decides where you register and where you file. A business supplying taxable goods generally deals with the FBR, while a service business deals with the authority applicable under the relevant place-of-supply and tax rules. A business supplying both goods and services can have obligations with more than one authority.
Our Sales Tax Registration Process
Registration follows a clear sequence, and we tell you what is needed at each stage.
- Assess whether you need to register
- Determine the applicable authority
- Gather the required information and documents
- Prepare and submit the application through IRIS
- Handle verification and follow-up where required
- Complete the registration and obtain your STRN
- Explain the next compliance step
Documents and Information Required
The documents depend on your taxpayer category and the FBR's current requirements. Registration through IRIS generally draws on your business bank account information, business and premises details, and utility information, followed by the applicable verification requirements, including biometric verification where required. The information required can also vary for companies, partnerships, manufacturers, and other taxpayer categories.
Registrations are often held up by small inconsistencies rather than missing paperwork. Business details that do not match across documents, a bank certificate in a different name, or a utility bill not tied to the business address are common causes, and we check these before submission.
Timeline and What You Receive
After the application is submitted, we follow it through to completion, and you receive your STRN once registration succeeds. The time this takes varies with your taxpayer category and any verification the FBR requires, including biometric verification, so we tell you what to expect for your specific case rather than quoting a fixed figure.
Our Monthly Sales Tax Filing Process
For taxpayers on the standard monthly cycle, the return follows a set sequence, and we manage it from start to finish.
| Step | Due date |
|---|---|
| File Annexure C (sales invoices and output tax) | By the 10th of the following month |
| Deposit the tax payment | By the 15th |
| E-file the complete return on IRIS | By the 18th |
Within that cycle we prepare the return, reconcile input and output tax, handle the supporting annexures, and file on time. Some categories follow a different cycle, such as CNG stations on a quarterly basis, and manufacturers also file an annual return. The full mechanics are set out in our monthly sales tax return filing guide.
Why Businesses Choose TaxConsultancy.pk
Our process focuses on checking requirements, reconciling records, meeting filing requirements, and addressing notices against the available documentation.
- Requirements are reviewed before any registration is filed
- Records are checked and tax figures reconciled before each return
- You are told exactly what information is needed and why
- Notices are reviewed against your filed returns and records before a response is prepared
- Scope and fees are confirmed before work begins
The firm's background is set out on our about page.
What Businesses Need to Know About Sales Tax in Pakistan
They are professional services that manage a business's sales tax obligations, covering registration and the STRN, monthly return filing, compliance, and support with notices or audits from the FBR or a provincial authority.
Businesses that supply taxable goods or services may need to register, depending on their activity, turnover, and category under the law. The obligation is confirmed case by case rather than assumed.
An STRN is the Sales Tax Registration Number issued to a registered person. It identifies the taxpayer for sales tax purposes and supports sales tax filing and eligible input tax adjustments under the applicable rules.
Both. The FBR handles sales tax on goods, and sales tax on services within Islamabad Capital Territory, while the provincial authorities, PRA, SRB, KPRA, and BRA, handle sales tax on services in their provinces.
Yes. A business that supplies goods and services, or works in more than one province, can be liable to the FBR and to one or more provincial authorities, with each obligation filed separately.
A consultant handles registration, prepares and files returns, keeps records and filing compliant, and manages notices or audits, so the business meets its obligations without running the process itself.
A nil or null sales tax return is filed for a period when there is no relevant sales tax activity to report. A registered person may still have a filing obligation for that period.
Under the standard procedure, Annexure C is filed by the 10th, the payment is deposited by the 15th, and the complete return is e-filed on IRIS by the 18th of the following month.
The notice is reviewed against your records and filed returns, any gaps are identified, and a response is prepared to address exactly what the authority has asked.
We work with sales tax on services where it applies, and confirm the applicable authority and scope with you before starting.
The fee depends on the scope, such as one-time registration, monthly filing, or ongoing compliance, and is confirmed before any work begins.
Get Started with Sales Tax Services
Getting started is straightforward, and you know the scope and fee before any work begins.
- Share your business activity and current tax status.
- Explain the sales tax support you need.
- Your requirement and the applicable scope are reviewed.
- The scope and fee are confirmed.
- The agreed work begins.