Updated: Saturday May 12, 2012/AsSabt Jamada El Thaniah 21, 1433/Sanivara Vaisakha 22, 1934, at 09:28:52 PM

The Registration, Voluntary Registration and De-Registration Rules, 1996

  

In exercise of the powers conferred by section 50 of the Sales Tax Act, 1990, read with section 15 to 21 and 28 thereof, the Central Board of Revenue is pleased to make the following rules, namely:-

 

1.    Short title, application and commencement:---  (1)    These Rules may be called Registration, Voluntary Registration and De-registration Rules, 1996.

 

(2)    These shall apply to all persons who-

 

(a)    are required to be registered under section 14 of the Act;

 

(b)    opt for voluntary registration;

 

(c)    opt for separate registration of branches, divisions manufacturing units; or

 

(d)    are liable to be de-registered under section 21 of the Act.

 

(3)    These shall come into force on the first day of July, 1996.

 

 

2.    Definitions : -- For the purposes of these Rules : --

 

(a)    “Act” means the Sales Tax Act, 1990;

 

(b)    “Annex” means the annex appended to these Rules;

 

(c)    “application for registration” means application for registration of taxpayers in the form at Annex 'A'; and

 

(d)    “registration certificate” means a certificate of registration as at Annex 'B'.

 

3.    Application for registration : --  (1)    A person liable to be registered under section 14 of the Act or who opts for voluntary registration shall apply for registration in form at Annex `A' which shall be submitted to the Collector-

 (a)    having jurisdiction in the area where his registered office is located, in case he keeps his business records at the registered office; and

 (b)    having jurisdiction in the area where the business premises are located, if the records are kept at the business premises:

(2)    Where the application for registration is complete in all respects, the applicant shall be registered and a certificate of registration containing his registration number will be issued to him as in Annex 'B'.

 (3)    Where an applicant has unsold or un-used stock of tax-paid inputs on which he desires to claim the benefits in accordance with section 59 of the Act, lie shall declare such stock to the Collector in a statement in the form, set out at annex-C, to be appended to his application for registration.

 

4.      Application for separate registration of branches, divisions or manufacturing units : --  (1)    In case a registered person who conducts his taxable activity through different branches, divisions or manufacturing units is desirous of getting them registered separately, he shall file separate applications for their registration to the Collector of Sales Tax having jurisdiction in the area where that branch, division or manufacturing unit is located.

 

(2)    The applications for registration filed under sub-rule (1) shall be processed in the respective collectorate and such branch, division or, as the case may be manufacturing unit shall be registered by the Collector subject to the conditions that--

 

(a)    the registered person shall keep the relevant business records at the business premises of the branch, division or, as the case may be manufacturing unit which is separately registered; and

 

(b)    the registered person shall file tax return in respect of such branch, division or manufacturing unit in the designated branches of National Bank of Pakistan located in the jurisdiction of the Collectorate where it is separately registered.

 

4A.  Compulsory registration:- (1)    Wherein the opinion of an officer not below the rank of Assistant Collector any person is liable for compulsory registration under section 19 of the Act, he may issue notice to such person in the form set-out at annex-D.

 

(2)    In case the officer, issuing the notice, receives written reply from the said person within the time specified in notice, contesting his liability to registration, he shall grant the person an audience and, after hearing him, shall decide whether such person is or is not liable to compulsorily registration. A copy of that decision shall be given to the said person.

 

(3)    Where the person to whom a notice has been given under sub-rule (1), does not respond within the time specified in the notice, the officer issuing the notice may compulsorily register the person and allot him a registration number.

 

5.    Deregistration : --  (1)    A registered person is liable to be deregistered if-

 

(a)    he ceases to carry on his business;

 

(b)    his supplies are no longer chargeable to sales tax;

 

(c)    his turnover during the last twelve months in case of a manufacturer, is below one million rupees and in case of a retailer, is below five million rupees; or

 

(d)    he fails to file sales tax return consecutively for six months.

 

(2)    A person liable to be de-registered under clause (a), (b) or (c) of sub-rule (1) shall make an application to the concerned Collector of Sales Tax specifying therein the grounds for de-registration.

 

(3)    On receipt of application under sub-rule (2), an officer not below the rank of an Auditor or a Deputy Superintendent of Sales Tax Shall be assigned to visit the registered office or the business premises of the registered person, wherever the records are kept, and examine, inspect and audit the relevant records and also to  verify the physical stocks of taxable inputs and taxable supplies made so as to ascertain whether the applicant qualifies for de-registration.

 

(4)    If, on the basis of inquiry under sub-rule (3), the concerned Collector of Sales Tax is satisfied that the applicant is liable to be de-registered he shall direct him to furnish a final return in respect of his taxable activity.

 

(5)    The final return, submitted under section 28 of the Act, shall be examined and if the concerned Collector of Sales Tax is satisfied that the applicant has settled his tax liability, he shall be de-registered within the period specified under sub-section (1) of section 21 of the Act.

 

(6)    In case the applicant is to be de-registered due to cessation of business or his supplies are no longer chargeable to tax, he shall be de-registered from such date as may be determined by the concerned Collector of Sales Tax Tint not later than the period specified under sub-section (1) of section 21 of the Act.

 

(7)    In case a manufacturer seeks de-registration on the ground that his turnover has fallen below one million rupees he shall be de-registered from the beginning of next financial year in accordance with sub-section (2) of section 21 Of the Act.

 

(8)    A person liable to be de-registered under clause (d) of sub-rule (1) shall be served with a show cause notice asking him to explain as to why he should not be deregistered and after giving him an opportunity of being heard, the concerned Collector of Sales Tax may de-register him without prejudice to any other action which may be taken under any other provision of the Act.

 

Annex - A

 

GOVERNMENT OF PAKISTAN

APPLICATION FOR REGISTRATION UNDER SALES TAX ACT, 1990

(FOR CORPORATION/COMPANIES/FIRMS/HUFs/AOPs/INDIVIDUALS/OTHER BUSINESSES)

 

The form may be filled in accordance with the appended instructions

(This form may be used both for New and Existing Taxpayers)

(Additional sheets may be attached if required) 

 

PART- A 

(01)  National Tax No. (NTN) ___________________________________ 

(02)  Sales Tax Registration No. ________________________________

         (To be filled by Existing Taxpayers and by Re-registrants) 

(03)  Import Registration No.  __________________________________ 

 

PART- B 

(04)  Business Name  _________________________________________ 

(05)  Address Of Registered Head Office _________________________

___________________________________________________________ 

(06)  City  ______________________ Post Code __________________ 

(07)  Tel. No. ___________________ Fax No. _____________________ 

(08)  Addresses Of all the premises of the Business Activities ________

___________________________________________________________ 

(09)  Address where Business Records are kept (If different from 08 above) ___________________________________________________________ 

(10)  City  ______________________ Post Code __________________ 

(11)  Tel. No. ___________________ Fax No. _____________________

 

PART- C

 

(12)  Business Activity

        (Please tick whichever is applicable)

 

1

Manufacturer

 

2

Importer

 

3

Exporter

 

 

 

 

 

 

 

 

4

Distributor

 

5

Wholesaler

 

6

Retailer

 

 

 

 

 

 

 

 

7

Ship Breakers

 

 

 

 

 

 

   Note: In case of more than one activities, please tick all applicable boxes.

 

(13)  Principal Business Activity (Please tick ONLY ONE of the categories below):---       Manufacturer/Importer/Exporter/Distributor/Wholesaler/Retailer/ShipBreakers 

(14)  Primary Product Manufactured/Sold/Imported/Exported Etc.

 

        Product ___________________ PCT Code (For Official Use) ______________ 

 

PART- D

 

STATUS

 

(Only one of the Column from Column (15) to Column (21) is required to be filled, the remaining may be left blank or cut off) 

 

(15)   

 

   INDIVIDUAL

 

(a)    NIC Number ________________________________________

 

(b)    Date of Commencement of Business ____________________

 

(c)    Initial Capital employed Rs.____________________________

 

 

(16)   

 

   AOP/HUF

 

(a)     Date Of Constitution ________________________________

 

(b)     Initial Capital Employed ______________________________

 

(c)     No Of Members _____________________________________

 

(d)     Date of Commencement Of Business____________________

 

(17)   

 

REGISTERED FIRM      

(18) 

  

    UNREGISTERED FIRM

 

(a)     Date Of Registration of Deed _________________________

 

(b)    Date from which partnership was effective _____________

 

(c)    No. Of Partners ____________________________________

 

(d)    Initial Capital employed ______________________________

 

(e)    Date from which registration is granted by Income Tax Department ______________________________ (In case of registered firm only)

 

(f)    Date of Commencement Of Business ___________________

 

 

(19)   

 

   COMPANY

 

(a)    Company Registration No. ____________________________

 

(b)     Date of Incorporation. _______________________________

 

(c)     Limited by share ____ or by guarantee _______

 

(d)     Issued/Paid up Capital Rs.____________________________

 

(e)     Date of Commencement Of Business ___________________

 

(f)     Type Of Company (Please tick one of the relevant box applicable below)

 

 

Domestic Public Company

 

 

Corporate Body formed under any law in force in Pakistan

 

 

 

 

 

 

Foreign Company

 

 

Domestic Pvt. Ltd. Company

 

 

 

 

 

 

Listed On Stock Exchange

 

 

Domestic Unlisted Public Company

 

 

 

 

 

 

Trust

 

 

Other

 

(20) 

 

   LOCAL AUTHORITY   

(21) 

  

    ARTIFICIAL JURIDICAL AUTHORITY

 

 (For Official Use)

 

PART- E

(Please fill in relevant option(s) below)

 

(20)  GOODS SUPPLIED AS MANUFACTURER:

 

 

 

 

P.C.T. Code

 

 

 

 

 

 

 

 

 

 

 

(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(d)

 

 

 

 

 

 

 

 

 

 

 

(21)  GOODS EXPORTED:

 

 

 

 

P.C.T. Code

 

 

 

 

 

 

 

 

 

 

 

(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(d)

 

 

 

 

 

 

 

 

 

 

 

(22)  GOODS SUPPLIED AS IMPORTER, WHOLESALER, DISTRIBUTOR, RETAILER OR SHIP BREAKER:

 

 

 

 

P.C.T. Code

 

 

 

 

 

 

 

 

 

 

 

(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(d)

 

 

 

 

 

 

 

 

 

 

 

(23)    SALES VALUE DURING LAST 12 MONTHS (Rs.) ____________________________

 

DECLARATION

 

I, ______________________________ solemnly declare that to the best of my knowledge and belief, the information given above is correct & complete and I have not been allotted any Sales Tax Number nor I have applied for it elsewhere. I understand that incorrect information can lead to punitive action.

 

 

 

 

 

 

 

Date

 

Official Stamp

 

Authorized Signature

 

(FOR OFFICIAL USE)

 

Sales Tax Registration Number Allotted __________________________

 

Date __________________________

 

 

 

___________________

SIGNATURE & STAMP   

Of issuing Office     

 

 

Annex - B

GOVERNMENT OF PAKISTAN

COLLECTORATE OF _________________

________________________________

________________________________

 

CERTIFICATE OF REGISTRATION

(UNDER SALES TAX ACT, 1990)

 

(01)  Name _______________________________________________________

 

(02)  Address _____________________________________________________

 

(03)  You have been registered as :

 

1

Manufacturer

 

2

Importer

 

3

Exporter

 

 

 

 

 

 

 

 

4

Distributor

 

5

Wholesaler

 

6

Retailer

 

 

 

 

 

 

 

 

7

Ship Breakers

 

 

 

 

 

 

This means that you must :-

 

(i)      Charge Sales Tax on all taxable supplies made during the course of taxable activity.

 

(ii)     File a return in the designated bank relating to a month on or before the due date.

 

(iii)    File a Nil - Return even if no taxable activity takes place during the current tax period.

 

(iv)    Abide by the provisions of Sales Tax Act, 1990 and rules made there under.

 

(04)  Your Sales Tax Registration Number is : ____________________________________

 

(05)  Date of Registration  ____________________________________________________

 

(06)  This number must be shown in the tax return and on all the invoices issued by you and quoted in all your correspondence with the Sales Tax Department.

 

 

 

Assistant Collector (Sales Tax)   

(Registration & Information Division). 

 

Annex - C

 

FORM

 

Name and Registration No. of the supplier from whom taxable supplies were purchased during a period of 30 days prior to the date of application for registration

Description of taxable goods purchased/ imported

Sales Tax invoice No. and date against which purchases made. In case of imported goods give name of customs station of clearance vessel name, IGM No. & date, index No. BE, cash No. & date.

Purchases/ value import value (duty paid value)

Value of goods still in stock on the date of application of registration

Sales tax on stocks specified on the date of application for registration

(1)

(2)

(3)

(4)

(5)

(6)

 

 

 

 

 

 

 

 

  

Annex - D

 

C. No.

Date

M/s. ____________________________

________________________________

________________________________

 

 

SUBJECT:        COMPULSORY REGISTRATION

 

  

Whereas it has been ascertained that you are liable to be registered but have not yet got yourself registered under the Sales Tax Act, 1990, I allow you an opportunity to apply for registration (form of application is enclosed) in the form attached with this notice. You should also declare the stocks in hand, if any, in terms of section 59 of the Sales Tax Act, 1990, read with rule 3(3) and Annex-C of the Registration, Voluntary registration and De-registration Rules, 1996.

 

2.    Kindly note that in case you fail to apply for registration by ___________________ (date),--

 

(a)    you shall be compulsorily registered under section 19 of the Act without any further notice;

 

(b)    you shall render your self liable to penalty under section 33(3) of the Sales Tax Act, 1990; and

 

(c)    you shall also render yourself liable to arrest and prosecution in terms of section 37C(1)(b) of the Sales Tax Act, 1990.

 

Encl: Registration Form

 

 

Officer of Sales Tax  

Tele: _____________

Fax: _____________

E-mail __________

The Sales’ Tax Act, 1990

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