Sales Tax Rules 2006
CHAPTER- I
REGISTRATION,
COMPULSORY REGISTRATION AND DE-REGISTRATION
3. Application. — The provisions
of this Chapter shall apply to the following persons, namely:--
(a)
a person required to be registered under the Act;
(b)
a person required, under any other Federal law or Provincial law, to be
registered for the purpose of any duty or tax collected or paid as if it were
sales tax under the Act;
(c)
a person who is subject to compulsory registration;
(d)
a person who is already registered and requires a change in the name, address
or other particulars of registration;
(e)
a person who is blacklisted or whose registration is suspended; and
(f)
a person who is required to be de-registered.
4. Requirement
of registration.— The
following persons engaged in making of taxable supplies in Pakistan (including
zero-rated supplies) in the course or furtherance of any taxable activity
carried on by them, if not already registered, are required to be registered in
the manner specified in this Chapter, namely:--
17[(a) a
manufacturer not being a cottage industry;]
(b)
a retailer whose value of supplies, in any period during the last twelve months
exceeds five million rupees;
(c)
an importer;
(d)
a wholesaler (including dealer) and distributor; 18[* * *]
(e)
a person required, under any other Federal law or Provincial law, to be
registered for the purpose of any duty or tax collected or paid as if it were a
levy of sales tax to be collected under the Act 19[; and]
20[(f) a
commercial exporter, who intends to obtain sales tax refund against his
zero-rated supplies.]
17 Clause (a)
Substituted by Notification No. S.R.O. 530(1) /2008 dated 11th June, 2008
w.e.f. 1st July 2008, reported as PTCL 2008 St.1882
18 The words “and”
omitted by Notification No.S.R.O 470(1)/2007 dated 9th June,2007 w.e.f .1st day
of July,2007,reported as PTCL 2007 St.1726.
19 Substituted for
the full stop by Notification No.S.R.O 470(1)/2007 dated 9th June,2007 w.e.f
.1st day of July,2007,reported
as PTCL 2007
st.1726.
20 Clause (f) added
by Notification No. S.R.O 470(1)/2007, dated 9th June, 2007 w.e.f Ist day of
July, 2007 reported as PTCL
2007 st.1726.
Sales Tax Rules 2006
5. Application
for registration.—
(1)
A person required to be registered under the Act shall, before making any
taxable supplies, apply to the CRO, through electronic means as provided by the
Board or otherwise, through owner, member or director, as the case may be. Such
application shall be made in the Form STR-l, as annexed to these rules,
transmitted to the CRO electronically or through registered mail or courier
service. Such application will specify the Collectorate in whose jurisdiction
the registration is sought, as per criteria given below, namely:--
(a)
in case of a corporate person, that is, a listed public limited company or an unlisted
public limited company or a private limited company, the area where the
registered office is located;
(b)
in case of a person not incorporated, the area where the business is actually carried
on; and
(c)
in case of a person not incorporated, having a single manufacturing unit, whose
business premises and manufacturing unit are located in different areas, shall
apply for registration in the Collectorate of the area in whose jurisdiction
his manufacturing unit is located:
Provided
further that a corporate person shall have the option to apply for transfer of
registration to the Collectorate having jurisdiction where the place of
business is located.
(2)
Where an applicant has unsold or un-used stocks of tax-paid Inputs on which he
desires to claim the benefit of section 59 of the Act, he shall declare such
stocks in a statement in the Form set out as STR-4, to be appended with his
application for registration.
21[(2a) CRO may
cause further inquiry from the applicant through LRO or otherwise including issuance
of Objection Slip.]
(3)
On completion of such verification or inquiry, through LRO or otherwise, as the
CRO deems necessary, it may register the applicant and issue a certificate of
registration containing the registration number of the applicant in the Form as
set out in the Form STR-5, or reject the application within fifteen days from
the date complete application is received in the CRO, under intimation to the
applicant, specifying the reasons for such rejection.
22[(4) A person
who has applied for registration as manufacturer shall be registered after LRO has
verified his manufacturing facility
21 Sub _rule (2a)
inserted by Notification No.S.R.O.429(1)/2009,dated 2nd June,2009
22 Sub-rules (4)
&(5)added by Notification No.S.R.O.530(1)2008,dated 11th June,2008, w.e.f.
1st July reported as PTCL 2008 st.1882.
Sales Tax Rules
2006
14
(5)
In no case, a person required to be registered under the Act shall be issued
more than one registration number.] rule
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