WHAT IS PUNJAB REVENUE AUTHORITY?

The Punjab Revenue Authority (PRA), established under the Punjab Revenue Authority Act, 2012, is a provincial body responsible for the collection of sales tax on services within the Punjab region. While there are two types of sales tax—on goods and on services—PRA primarily focuses on sales tax related to services. Before the 18th amendment, sales tax on services fell under the jurisdiction of the Federal Board of Revenue (FBR). However, with the aim to grant provincial autonomy, the domain of sales tax on services was transferred to provincial authorities.

Various service sectors in Pakistan are required to pay taxes to PRA. Some of these sectors include:

  • Advertising agencies
  • Marketing firms
  • Financial consultants, including Chartered Accountants
  • Travel and business consultants
  • Banking services
  • Legal professionals
  • IT businesses, including call centers
  • Hospitality industry: hotels, restaurants, and cafes
  • Construction services
  • Telecommunication services
  • Catering services
  • Courier services
  • Insurance companies
  • Property developers and builders
  • Beauty parlors, salons, and clinics
  • Airlines, travel agencies, and tour operators
  • Automobile dealers
  • Transportation services
  • Brokerage and commission agents
  • Cable TV operators
  • Laundry and dry cleaning services
  • Newspaper advertising
  • Fumigation and maintenance services
  • Car rental services
  • Photography and film making

If you are operating in the service sector in Pakistan, registration with Punjab Revenue Authority or the relevant provincial revenue authority is mandatory. To determine whether your business falls within the purview of sales tax on services, you can refer to Schedule 2 of the Punjab Sales Tax on Services Act, 2012.

DOCUMENTS REQUIRED FOR SALES TAX REGISTRATION OF SOLE PROPRIETORS WITH PUNJAB REVENUE AUTHORITY

  • PST 01 Form
  • Copy of NTN
  • Copy of CNIC
  • Mobile number and email address
  • Paid electricity bill
  • Tenancy agreement along with owner’s CNIC or ownership documents of business premises
  • Bank maintenance certificate

DOCUMENTS REQUIRED FOR REGISTRATION OF PARTNERSHIP FIRMS WITH PUNJAB REVENUE AUTHORITY

  • PST 01 Form
  • Copy of firm’s NTN
  • CNIC copies of partners
  • Mobile number and email address
  • Form C
  • Partnership deed
  • Paid electricity bill
  • Tenancy agreement along with owner’s CNIC or ownership documents of business premises
  • Bank maintenance certificate

DOCUMENTS REQUIRED FOR REGISTRATION OF PRIVATE LIMITED COMPANIES WITH PUNJAB REVENUE AUTHORITY

  • PST 01 Form
  • Copy of company’s NTN
  • CNIC copies of partners
  • Mobile number and email address
  • Form II
  • Incorporation certificate
  • Memorandum and Articles of Association (MOA and AOA)
  • Paid electricity bill
  • Tenancy agreement along with owner’s CNIC or ownership documents of business premises
  • Bank maintenance certificate

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