WHO IS REQUIRED TO BE REGISTERED UNDER SALES TAX ACT 1990?
All importers, wholesalers, and distributors must be registered with the government, except for
cottage industry manufacturers (defined as having annual turnover below Rs.5 million and annual
utility bill below Rs. 600,000/-). Retailers making over 5 million rupees in any 12-month period must
also be registered. Service providers such as hotels, clubs, caterers, customs agents, ship chandlers,
stevedores, and courier services must also be registered by law.
Persons making zero-rated supplies, including commercial exporters who intend to obtain a sales tax
refund on their zero-rated supplies, can still be compulsorily registered by the FBR after conducting