Legal Reference : Section 14. Registration - Sales Tax Act, 1990.
Who Is Required to Register under the Sales Tax Act, 1990?
Under Section 14 of the Sales Tax Act, 1990, any person involved in making taxable supplies within Pakistan is required to be registered for Sales Tax with the Federal Board of Revenue. Sales Tax registration is mandatory for businesses engaged in taxable activities, and failure to register may result in penalties and legal consequences.
The following categories of persons are required to register under the Sales Tax Act, 1990:
- Manufacturers engaged in producing taxable goods
- Importers of taxable goods into Pakistan
- Exporters who seek sales tax refunds on zero-rated supplies
- Wholesalers supplying taxable goods
- Dealers involved in taxable sales or supplies
- Distributors of taxable goods
- Tier-1 Retailers as notified by Federal Board of Revenue
- Any person required to be registered under other federal or provincial laws
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