Sales Tax Registration (Punjab Revenue Authority)

Punjab Revenue Authority (PRA) sales tax registration is a mandatory process for businesses and individuals providing taxable services in Punjab, Pakistan. The PRA is responsible for collecting sales tax on services, which is a provincial tax.

Taxable Services under PRA:

  • Restaurants, cafes, and food establishments
  • Hotels, motels, and guest houses
  • Hospitals, clinics, and healthcare services
  • Educational institutions and training centers
  • Real estate agents and property dealers
  • Advertising agencies and media services
  • IT and software services
  • Telecommunication services.

Key features of PRA:

E-Filing and E-Payment: PRA offers online filing and payment of sales tax returns, making it convenient for taxpayers.

Automated System: PRA’s automated system ensures accuracy, efficiency, and transparency in tax collection and return processing.

Real-Time Tax Calculation: The system calculates tax liability in real-time, reducing errors and disputes.

Electronic Certificate of Registration: PRA issues electronic certificates of registration, which can be verified online.

Online Return Filing: Taxpayers can file their returns online, reducing paperwork and increasing efficiency.

 Transparency and Accountability: PRA ensures transparency and accountability in tax collection and return processing, reducing the risk of corruption and mismanagement.

 Integration with Other Tax Authorities: PRA is integrated with other tax authorities, such as the Federal Board of Revenue (FBR), to ensure seamless exchange of information and coordination.

Taxpayer Education and Awareness: PRA conducts taxpayer education and awareness programs to inform taxpayers about their rights and obligations.

Required Documents for PRA Registration:

Registration of Sole Proprietorship:

Scanned copies of:

  • Business NTN
  • Owner’s CNIC (Both sides)
  • Business Bank Account Maintenance Certificate
  • Rent Agreement/ownership documents
  • Utility Bill
  • Letterhead

Registration of Partnership Firm:

Scanned copies of:

  • NTN
  • Partners’ CNICs (Both sides)
  • Partnership Deed
  • Business Bank Account Maintenance Certificate
  • Rent Agreement/ownership documents
  • Utility Bill
  • Letterhead

Registration of Company:

Scanned copies of:

  •  
  • CNIC of all Directors (Both sides)
  • Passports of Directors (for foreign nationals only)
  • Memorandum and Articles of Association (for SECP registered companies only)
  • Form 29 (for SECP registered companies only)
  • Incorporation certificate (for SECP registered companies only)
  • Business Bank Account Maintenance Certificate (In case of new account)
  • Rent Agreement/ownership documents
  • Utility Bill
  • Letterhead

Frequently Asked Questions (FAQs)

Q.  What is PRA?

A.  PRA stands for Punjab Revenue Authority, which is a provincial tax authority responsible for collecting sales tax on services in Punjab.

Q.  What is pra registration number?

A.  A PRA Registration Number is a unique identifier assigned to businesses that are registered for Punjab Sales Tax (PST) by the Punjab Revenue Authority (PRA). This number is used to track and manage the sales tax obligations of the business, allowing the PRA to monitor tax filings, payments, and compliance with provincial sales tax laws.

Q.  Who is required to register with PRA?

A. Businesses and individuals providing taxable services in Punjab are required to register with PRA.

Q. How do I register for Punjab Sales Tax (PST)?

A.  To register for Punjab Sales Tax, follow these steps:

  • Obtain an NTN (National Tax Number) from the Federal Board of Revenue (FBR).
  • Create an account and fill out the PRA registration form online through the PRA’s official portal.
  • Submit the required documents.
  • After the submission, PRA will process the application and issue a Sales Tax Registration Number (STRN) once the registration is approved.

Q.  How do I file my sales tax return?

A.  You can file your sales tax return online through the PRA website or manually by submitting the return form to the PRA office.

Q. What is the deadline for filing sales tax returns?

A. The deadline for filing sales tax returns is the 18th day of the following month.

Q. How do I pay my sales tax?

A. You can pay your sales tax online through the PRA website or manually by depositing the tax amount in a designated bank branch.

Q. What are fines and penalties?

A.  All penalties that includes penalties for non-registration, penalties for late filing of returns, penalties for non-payment of tax, penalties for incorrect or incomplete returns, penalties for failure to maintain records, other penalties are defined in section 48 of Punjab Sales Tax on Services Act, 2012 and default surcharge is defined in section 49 of Punjab Sales Tax on Services Act, 2012.

How to Avoid Penalties:

  • File Returns on Time: Always ensure to file your returns on or before the due date.
  • Pay Taxes Promptly: Make timely payments to avoid interest and late payment penalties.
  • Keep Accurate Records: Maintain accurate records of sales, purchases, and tax liabilities to avoid discrepancies in the returns.
  • Monitor Tax Compliance: Set reminders to avoid missing filing deadlines, and regularly check for any updates or changes to tax rules.

Q. Is there any exemption from penalty and default surcharge?

A.  Yes, in accordance with section 50. The Government may allow to any person from whole or partial payment of penalty and default surcharge.

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