Pakistan has two main sales tax regimes: federal sales tax on goods administered by the FBR, and provincial sales tax on services, which in Punjab is administered by the Punjab Revenue Authority (PRA).

FBR Sales Tax (Goods)

Manufacturers, importers, exporters, wholesalers, distributors and certain retailers dealing in taxable goods are generally required to register and obtain a Sales Tax Registration Number (STRN).

PRA Sales Tax (Services)

Businesses providing taxable services in Punjab, such as consultancy, IT services, restaurants, contractors, advertising and many more, must register with PRA and file monthly returns.

Key Compliance Requirements

  • Issue proper sales tax invoices
  • File monthly sales tax returns with required annexures
  • Deposit tax by the due date to avoid default surcharge and penalties
  • Maintain records of purchases and sales
Not sure whether your business falls under FBR, PRA or both? A quick review can save you from heavy penalties later.
Chinnar Business Advisors handles STRN/PRA registration and monthly returns for traders and service providers. Contact us.