Frequently Asked Questions

The person who appears in Active Taxpayers List is called Filer.

The documents required for sales tax registration are as follows: ...

Private Limited and Single Member Company (SMC-Pvt Ltd) incorporation through the Securities and Exchange Commission of Pakistan (SECP) eZfile digital portal typically takes 5 to 7 working days, covering name reservation, digital PIN issuance, Memorandum & Articles of Association (MOA/AOA) submission, digital incorporation certificate issuance, and automated corporate NTN generation.

NTN is the National Tax Number issued Once to A person.

Yes. Under the amended UAE Commercial Companies Law (Federal Decree-Law No. 32 of 2021), foreign nationals and entities are permitted 100% full foreign ownership across most commercial, industrial, and trading activities in the UAE mainland without requiring a local UAE national sponsor or majority shareholder.

The Retailer who would be categorized in any of the following condition would be known as Tier-1 Retailer in terms of Section 2(43A) of the Sales Tax Act, 1990: ...

When an FBR officer issues a notice under Section 122 (Amended Assessment) or Section 177 (Audit), you are legally entitled to receive specific grounds, examine the confrontation data, and submit a detailed statutory reply accompanied by documentary evidence, reconciled bank statements, and legal precedents. If an adverse assessment order is passed, our advocates file an appeal before Commissioner Inland Revenue (Appeals) within the 30-day limitation period, accompanied by a stay of recovery petition.

Under UAE Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, all UAE mainland companies (LLC, Sole Establishment, Branch), Free Zone entities, and foreign legal entities with a Permanent Establishment (PE) in the UAE are legally required to register for Corporate Tax with the Federal Tax Authority (FTA) and obtain a Corporate Tax TRN.

Yes, a tax return must be filed for each reporting period even though no taxable activity is performed in that tax period is due. The registered person would be required to file “Nil” return for such tax period.

Every person registered for Sales Tax must follow these rules and obligations imposed by Tax Authorities and make compliances accordingly: ...

Sales tax returns are normally required to be submitted on a monthly basis, and there are mainly three dates that need to be kept in consideration while filing sales tax returns: ...

Sales tax registration is compulsory for the underneath persons engaged in making taxable supplies: ...

Every Financial Year Starts From ¹st July To ³⁰ June.

A registered person is required to issue tax invoice at the time of selling goods and rendering of services. The Invoices should include the following particulars: ...

By Filing Tax Return and Paying ATL surcharge you will be imediatly Filer.ATL surcharge for Individual is 1000.For AOP is 10000 For Company is 20000

To obtain a Sales Tax Registration Number (STRN) from FBR, applicants must provide: (1) Active Income Tax NTN, (2) Proof of ownership or registered rental lease agreement for business premises, (3) Paid electricity/gas utility bill within the last 90 days, (4) Bank Maintenance Certificate with dedicated business IBAN, (5) GPS-tagged photos of premises, office sign, and meters, and (6) Biometric verification via NADRA e-Sahulat or FBR Field Offices.

Under Section 2(43A) of the Sales Tax Act 1990, a Tier-1 Retailer is defined as any retailer who meets ANY of the following criteria: (a) Operates as a unit of a national or international chain of stores, (b) Operates in an air-conditioned shopping mall, plaza, or center (excluding kiosks), (c) Cumulative electricity bill exceeds Rs. 1,200,000 in the preceding 12 consecutive months, (d) Engaged in bulk import and supply of consumer goods, or (e) Shop area is 1,000 sq ft or more (for general retailers) or 2,000 sq ft or more (for furniture retailers). Tier-1 retailers are legally mandated to integrate their Point of Sale (POS) software in real-time with FBR.

A National Tax Number (NTN) is an authentic unique tax identification identifier issued by the FBR. In Pakistan, every individual earning taxable salary, business income, freelance income, or conducting commercial activity must hold an NTN. For Pakistani citizens, the 13-digit Computerized National Identity Card (CNIC) serves as the NTN for individual income tax purposes, while partnerships (AOPs) and corporate entities receive a separate 7-digit corporate NTN.

Tax filings are due at the end of each quarter, and it is crucial to file on time...

Under Section 26 of the Sales Tax Act 1990 and Sales Tax Rules 2006, registered taxpayers must adhere to a strict monthly compliance schedule: (1) Sales & Purchase Data (Annex-C) submission by the 10th of each month, (2) Treasury Payment of Sales Tax Liability by the 15th of each month, and (3) Complete Form STR-7 electronic return submission by the 18th of each month.

Such a registered person would be liable to pay a penalty of ten thousand or five percent of the amount of tax involved (whichever is higher). If the amount of tax is paid within ten days from the due date, the registered person would be liable to pay a penalty of five hundred rupees for each day of default.