• SALES TAX INFORMATION, IN CASE OF:
• INDIVIDUAL, THE TYPE OF REGISTRATION, WHETHER IT IS A MANUFACTURER OR NON-MANUFACTURER
• AOP OR COMPANY, CNIC OF THE MEMBER/DIRECTOR/PRINCIPAL OFFICER ALONG WITH THE TYPE OF
REGISTRATION, WHETHER IT IS A MANUFACTURER OR NON-MANUFACTURER
• BANK ACCOUNT DETAILS THAT INCLUDE THE BANK ACCOUNT CERTIFICATE ISSUED BY THE BANK IN THE NAME OF
THE BUSINESS
• BUSINESS DETAILS INCLUDING BUSINESS NAME, ACQUISITION DATE, CAPACITY AND BUSINESS ACTIVITY ALONG
WITH PARTICULARS OF ALL BRANCHES IN CASE OF MULTIPLE BRANCHES AT VARIOUS LOCATIONS
• GPS-TAGGED PHOTOGRAPHS OF THE BUSINESS PREMISES
• REGISTRATION / CONSUMER NUMBER WITH THE GAS AND ELECTRICITY SUPPLIER ALONG WITH PICTURES OF
UTILITIES METER
• IN CASE OF MANUFACTURER, ALSO THE GPS-TAGGED PHOTOGRAPHS OF MACHINERY AND INDUSTRIAL ELECTRICITY
OR GAS METER INSTALLED

RULE 6, SALES TAX RULES, 2006:
• AN AUTHORIZED OFFICER, IF SATISFIED THAT ANY PERSON IS REQUIRED TO BE REGISTERED UNDER THE SALES TAX
ACT, 1990, HE MAY COMPULSORILY REGISTER ANY PERSON.
• AN OPPORTUNITY OF BEING HEARD WOULD BE PROVIDED BEFORE COMPULSORILY REGISTRATION.
• REGISTRATION CERTIFICATE SHOULD BE DELIVERED TO THE SAID PERSON.
• A PERSON REGISTERED COMPULSORILY IS REQUIRED TO
• COMPLY WITH ALL THE PROVISIONS OF THE ACT AND RULES FROM THE DATE OF COMPULSORY REGISTRATION.
• OTHERWISE THE COMMISSIONER MAY TAKE ANY ACTION REQUIRED UNDER THE LAW AGAINST SUCH PERSON
• IF SUBSEQUENTLY ESTABLISHED THAT:
• • SUCH PERSON WAS NOT LIABLE TO BE REGISTERED THE CRO, SHALL CANCEL HIS REGISTRATION.
• • IN CASE OF CANCELLATION OF REGISTRATION, SUCH PERSON SHALL NOT BE LIABLE TO PAY
• • ANY TAX, DEFAULT SURCHARGE OR PENALTY UNDER THE ACT OR RULES MADE THERE UNDER.
• • SALES TAX COLLECTED EXCESS PAYABLE (SECTION 3B

5A. Temporary registration
Person applying as a Manufacturer without having installed machinery, for the purpose of import of machinery to be
installed by him, temporary registration shall be allowed to him for a period of 60 days subject to furnishing of the
complete list of machinery to be imported along with Bill of Lading (BL) or Goods Declaration (GDs).
•Temporary registration shall be issued within 72 Hours of filing of the complete application.
•After receiving temporary registration, the person shall be allowed to import plant, machinery and raw materials, etc.
as a manufacturer, subject to submission to the customs authorities of a post-dated cheque equal to the difference in
duties and taxes to be availed as a manufacturer.
In case the requirements prescribed in clause (h) of sub-rule (1A) and sub-rule (1B) of rule 5 are not
fulfilled within sixty days of issuance of the temporary registration, such temporary registration shall be
disabled and the post-dated cheques submitted shall be encashed.
•A person holding temporary registration shall file monthly return in the form STR-7, but shall not issue a
sales tax invoice and if such invoice is issued, no input tax credit shall be admissible against such invoice.
No sales tax refund shall be paid to the person during the period of temporary registration and the
amount of input tax may be carried forward to his returns for subsequent tax periods.

REQUIREMENTS OF REGISTRATION IN I.T FOR A COMPANY ARE AS FOLLOWS:
• NAME OF COMPANY
• BUSINESS ADDRESS
• PHONE NUMBER OF BUSINESS
• PRINCIPAL BUSINESS ACTIVITY
• ADDRESS OF PRINCIPAL PLACE OF BUSINESS
• REGISTRATION NUMBER AND DATE OF THE BRANCH WITH THE SECURITIES AND EXCHANGE COMMISSION OF PAKISTAN (SECP)
• NAME AND ADDRESS OF PRINCIPAL OFFICER OR AUTHORIZED REPRESENTATIVE OF THE COMPANY
• AUTHORITY LETTER FOR APPOINTMENT OF PRINCIPAL OFFICER OR AUTHORIZED REPRESENTATIVE OF THE COMPANY
• EMAIL ADDRESS OF BUSINESS

REQUIREMENTS REGISTRATION IN I.T FOR AOP ARE AS FOLLOWS:
• NAME OF COMPANY OR AOP
• BUSINESS NAME
• BUSINESS ADDRESS
• BUSINESS PHONE NUMBER
• E-MAIL ADDRESS
• CELL PHONE NUMBER OF PRINCIPAL OFFICER OF THE COMPANY OR AOP
• PRINCIPAL BUSINESS ACTIVITY
• ADDRESS OF INDUSTRIAL ESTABLISHMENT OR PRINCIPAL PLACE OF BUSINESS
• COMPANY TYPE, LIKE PUBLIC LIMITED, PRIVATE LIMITED, UNIT TRUST, TRUST, NGO, SOCIETY, SMALL COMPANY, MODARABA OR ANY OTHER
• INCORPORATION CERTIFICATE BY SECURITIES AND EXCHANGE COMMISSION OF PAKISTAN (SECP) IN CASE OF COMPANY
• REGISTRATION CERTIFICATE AND PARTNERSHIP DEED IN CASE OF REGISTERED FIRM
• PARTNERSHIP DEED IN CASE FIRM IS NOT REGISTERED
• TRUST DEED IN CASE OF TRUST
• REGISTRATION CERTIFICATE IN CASE OF SOCIETY
• NAME OF REPRESENTATIVE WITH HIS CNIC OR NTN
• FOLLOWING PARTICULARS OF EVERY DIRECTOR AND MAJOR SHAREHOLDER HAVING 10% OR MORE SHARES IN CASE OF COMPANY OR PARTNERS
IN CASE OF AN AOP, NAMELY:-
• NAME
• CNIC/NTN/PASSPORT AND
• SHARE %