The Punjab Revenue Authority (PRA) is the authoritative body responsible for managing the Sales Tax on Services in the Punjab province. Service taxes, which are indirect taxes, apply to services specified in the Second Schedule of the Punjab Sales Tax on Services Act, 2012. The individual or entity providing taxable services is responsible for paying sales tax to the PRA.
Any person or business offering taxable services in Punjab is required to register with the PRA, unless they are already registered with the Federal Board of Revenue (FBR).
The service categories covered by the PRA include:
There are two methods of registration:
If you already have an FBR login ID, you can use it for the PRA e-enrollment process.
Step 1: Submit the PST-01 Application
Complete and submit the PRA Registration Application (PST-01) either manually or electronically.
Step 2: Verification of Information
PRA will verify the details and documents you provided.
Step 3: Issuance of Registration Certificate
Once the information is verified, PRA issues the registration certificate.
Step 4: Application Rejection (If Applicable)
In case the application is rejected, PRA will notify the applicant within 30 days, citing reasons for rejection.
If a person liable to register with PRA has not done so voluntarily, PRA may initiate compulsory registration. The person will receive a notice, and after a verification process, registration may be enforced. A fair hearing is provided before compulsory registration.
Suspension: PRA can suspend a registration if the individual or company fails to comply with the legal obligations or should not have been registered in the first place.
Deregistration: PRA allows businesses that have ceased providing taxable services to deregister. An application for deregistration must be filed, and PRA is required to respond within three months (or within an extended period of 60 days).
After registration, taxpayers are required to file sales tax returns monthly, usually by the 15th of each month. The return outlines the total services rendered, sales tax collected, and any tax payable to the PRA. Penalties apply for late submissions.
Taxpayers who consistently file their monthly sales tax returns are listed on PRA’s Active Taxpayer List. If a taxpayer fails to file returns for two consecutive months, they become inactive.
Taxpayer verification with PRA requires information like PNTN, CNIC, or passport number, and business registration details.
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Yes, if you provide taxable services in Punjab, you must register with the PRA.
Yes, if you already have a login ID with FBR, you can use it for PRA e-enrollment.
If rejected, PRA will inform you of the reasons within 30 days of submission. You may address the issues and reapply.
You need to file your sales tax returns monthly, by the 15th of each month.
A penalty of Rs. 5,000 applies for late filing of sales tax returns.
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