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Legal Folio > Business > PUNJAB REVENUE AUTHORITY | SALES TAX ON SERVICES

Sales Tax Registration and Return Filing with Punjab Revenue Authority

Punjab Revenue Authority Registration, Tax Consultants in Lahore-Tax Care
What is Punjab Revenue Authority?

“Punjab Revenue Authority” is lawful authority to manage the Sales Tax on Services in Punjab. Service Taxes are indirect taxes which apply to services specified in schedule II on “taxable service. The person who offers the taxable service is responsible for paying the service tax to the Punjab Revenue Authority.

Sales Tax Registration with Punjab Revenue Authority is done through electronic request or manual application filing. Any proprietor/Firm or Company needs not to get registration with PRA if already registered with the federal board of Revenue.

How to Register with Punjab Revenue Authority (PRA)?

Persons who are engaged in providing services of any kind are liable to get registered with the Punjab Revenue Authority (PRA). No exemption is applicable in case of services under the Punjab Sales Tax on Services Act, 2012 however rates differ based on services provided by the Taxpayers.

Services are any commercial activity other than the supply of goods. Typically Services include hotels, clubs, caterer, Advertisement on TV and Radio including Cable TV, Telecommunication, Insurance and Re-Insurance, Banking Companies, Non-Banking Financial Institutions, Stock Brokers, Shipping Agents, Courier Services, Constructors, etc. All services covered by this act are elaborated in the Second Schedule.

The Followings are two ways of PRA Registration;

  1. Voluntarily PRA Registration
  2. Compulsory PRA Registration
PRA E-enrollment Process when Taxpayer already has Login ID of E-FBR Portal

Registration with PRA, Tax Consultants in Lahore-Tax Care

PRA Registration Procedure

Step-1 PST-01 Application Form | Application for PRA Registration on (PST-01) form filing manually or electronically in PRA

Step-2 Verification of information and Documents | Verification or inquiry for the accuracy of information and documents provided for PRA Registration.

Step-3 Registration Certificate issued | In case Verification found successful then Punjab Revenue Authority issued PRA Registration Certificate to the Applicant.

Step-4 In the case of PRA Registration Application Rejection | In the case of Rejection Authority will inform the reason for rejection within 30 days of an PRA Registration application filed in Punjab Revenue Authority stated the reason for rejection.

PRA Registration, Punjab Revenue Authority, Tax Consultants in Lahore, Tax Care
Compulsory PRA Registration

In case Punjab Revenue Authority satisfied after verification that Person is liable to get register but didn’t registered yet then PRA notify the person before fifteen days and number issues to the person. In compulsory PRA registration every person gets the chance of hearing and no person is registered without giving any advance notice.

List of Documents required for PRA Registration

The following are the Documents that are required for Registration with Punjab Revenue Authority according to the Status of Taxpayer.

Documents Required for PRA Registration of Business Individual 
  1. PST 01 Form
  2. Copy of NTN
  3. Copy of CNIC
  4. Mobile Number and Email Address
  5. Paid Electricity Bill
  6. Tenancy Agreement along with owner CNIC or Ownership Documents of Business Premises
  7. Bank Maintenance Certificate
Documents Required in case of PRA Registration of Partnership Firm 
  1. PST 01 Form
  2. Copy of Firm NTN
  3. CNIC copy of Partners
  4. Mobile Number and Email Address
  5. Form C
  6. Partnership Deed
  7. Paid Electricity Bill
  8. Tenancy Agreement along with owner CNIC or Ownership Documents of Business Premises
  9. Bank Maintenance Certificate
Documents Required in case of PRA Registration of Company
  1. PST 01 Form
  2. Copy of Company NTN
  3. CNIC copy of Partners
  4. Mobile Number and Email Address
  5. Form II
  6. Incorporation Certificate
  7. MOA and AOA
  8. Paid Electricity Bill
  9. Tenancy Agreement along with owner CNIC or Ownership Documents of Business Premises
  10. Bank Maintenance Certificate
 
Suspension of PRA Registration

Punjab Revenue Authority may suspend or inactivate the registration of a person if it is satisfied that the person when not entitled to registered with PRA or has failed to comply with legal obligations defined under Punjab Sales Tax on Services Act and Rules.

De Registration from Punjab Revenue Authority

Punjab Revenue Authority may de-register any person who is not engaged in the services and not required to get registered under this Act. Where any person registered under this Act believes that he is not satisfied with the rules and legal obligations or requirements for registration stated in section 25 of the Punjab Sales Tax on Services Act 2012, he may file a de-registration application to the Authority. Authority is liable to dispose of the De-Registration Application within the three months of filing such an application or within an extended period of sixty days.

The Punjab Sales Tax on Services Act 2012 and rules made thereunder provide separate rules and regulations from the Federal Board of Revenue. FBR is liable for the Federal level tax system and PRA is representing on the provincial level. A separate return is liable to file by the registered person in respect of services if it comes under Punjab Revenue Authority.

Filing of Sales Tax Return with Punjab Revenue Authority

Sales Tax Return on services is an assessment form you file with PRA, usually before the 15th of every month, to show how much Sales Tax you are due to pay them. If you are registered in Sales Tax, you won’t file a Sales Tax Return. Persons who file their Return, not within the time limit prescribed by authority liable to pay penalty of Rupees five thousand.

Sales Tax Return shows how many services you have made and how much tax deducted during the month and how much balance payable to PRA. If the balance is payable then Person will prepare a challan and submit the payable balance of Sales Tax in any designated branches of National Bank of Pakistan or by Online ADC payment.

PRA Registration, Return Filing PRA, Tax Consultants in Lahore

Active Taxpayer List Punjab Revenue Authority (PRA)

This is a PRA record of online monthly Sales Tax Return filers. PRA system regularly monitors the Sales Tax Return filing of Taxpayers. In case the Taxpayer is not able to file its Sales Tax Return for the last two months or more then Taxpayer becomes inactive in records of Punjab Revenue Authority. For Active Taxpayer, he needs to update his Sales Tax Returns in Punjab Revenue Authority. Taxpayers can check their Active Taxpayer status of their business by clicking the following Links *(Active Taxpayer List PRA)

Taxpayer Online Verification in Punjab Revenue Authority

For verification of Taxpayer in Punjab Revenue Authority, the following information is required and this information is given on clicking the following link (Taxpayer Online Verification)

  • PNTN: XXXXXXX-X
  • CNIC: XXXXXXXXXXXXX
  • Passport No. as mention on the Passport
  • Reg/ Inc. No As Provided by Firm Registrar or SECP, if any
A Person registered under this Act shall maintain all the records of services made during the tax period.

Records of taxable service indicates following according to the direction of Punjab Sales Tax Act on Services 2012;

  1. Description and nature of service;
  2. Service provided during the Tax Period;
  3. The details of the person to whom the service was given; and
  4. Records of exempted service; if any
  5. 5. Any other important information as specified by the PRA;

The decision to become a Sales Tax registered Person with PRA provides you to have an adequate understanding of your business turnover. If you are uncertain whether you should register, or which Sales Tax category is best suitable according to your business profile, then Tax Care is always here to help and making Taxes easy. We offer a full Sales Tax which ensures you to collect the accurate amounts of Sales Tax and make the applicable outstanding payments to the PRA.

  • We offer our best services businesses individuals, Firms and Companies, when they come to register for Sales Tax. We help them avoid facing risks and penalties and also provide our assistance to new businesses to get their set up with the best possible business nature and tax rates.
  • Sales Tax Registration Services PRA and FBR
  • De-registration services with PRA and FBR.
  • What Type of Sales Tax is the most suitable and gives the best results for you?
  • Negotiation concerning possible disputes with Punjab Revenue Authority, as well as representing you at Sales Tax Tribunals
  • Services with Sales Tax Returns
  • General advice and assistance on all Sales Tax matters
  • Regular checks and financial planning to ensure cost-saving opportunities.
  • Invoice Preparation Assistance.
  • Annual Filing Assistance