The new automated system for sales tax registration will be effective from July 1, 2019, according to the Federal Board of Revenue.
The system will register the applicant for sales tax if they provide the documents mentioned below.
According to the statement by the FBR, the NTN/income tax registration shall be used as login credentials to upload: bank account certificate(s) in the name of the business, particulars of all bank branches, GPS-tagged photographs of the business premises and consumer numbers of gas and electricity bills.
“After registration, the applicant or an authorized person should visit the e-Sahulat Centre of NADRA within a month for biometric verification,” the FBR said in a statement.
In case of failure to visit or failure of verification, the registered person’s name shall be taken off the sales tax Active Taxpayer List (ATL).
In the case of a manufacturer, the FBR may require post verification through field offices or a third party authorized by the revenue authority.
“In case, the field office, during scrutiny after the registration, finds that any document provided is non-genuine/fake/wrong, it may request through the system, to provide the missing document, in fifteen days, failing which the registered person shall be taken off from the sales’’, said the statement.