KARACHI: The Federal Board of Revenue (FBR) through amendments in Sales Tax Rules, 2006 has relaxed the procedure of sales tax registration.
FBR has relaxed the condition of computerized submission of sales tax registration, and now on persons and businesses intending for registration may submit the application along with original documents at their respective regional tax office (RTO) or online through the computerized system.
However, in either case, the original copies of all documents need to be presented in RTO for verification before the application is processed by the system. The applicant would also visit RTO for biometric verification.
Since submission of registration application through computerized system is not mandatory anymore, FBR has also omitted the requirement of uploading GPS-tagged photographs of business premises, office equipment, electricity/gas meters, manufacturing facility and warehouses.
The application will be processed by the computerized system and if found complete in all respects, will be assigned a risk score.
In case the application is found low risk, registration will be issued by the computer system and certificate will be sent to the applicant by courier service. The high
risk cases, for further inquiry and scrutiny of documents, will be sent to the additional commissioner Inland Revenue, designated in the RTO for the purpose.
The process leading to determination of risk score will be completed within one working day of submission of complete application and biometric verification, whereas the scrutiny, including physical verification of premises to be carried out by an assistant commissioner, in high risk cases will be completed within three working days in case of manufacturers and within seven working days in case of non-manufacturers.