As a result of Eighteenth Amendment in the Constitution the Provinces of Sindh, Punjab, Blochistan and KPK have levied sales tax on services. The sales tax is levied through the Acts/Ordinances passed by the Provincial Assemblies of Punjab, Sindh KPK and Blochistan. These are the Sindh/Punjab/KPK Sales Tax on Services Acts. Consequent to these Acts of the parliaments following authorities come into existence:
1. Punjab Revenue Athority (PRA)
2. Sindh Revenue Athority (SRA)
3. KPK Revenue Authority (KPKRA)
4. Blochistan Revenue Authority (BRA)
This is a small effort from a novice to guide the general public, finding problems in filing the sales tax returns with Punjab Revenue Authority (PRA).
How to get registered with Punjab Revenue Authority(PRA)?
It is very easy to get registered with Punjab Revenue Authority in case you already have National Tax No.(NTN) allotted by the Federal Board of Revenue (FBR). In such case, you need to follow the following steps:
1. Visit the official website of Pakistan Revenue Authority https://pra.punjab.gov.pk/AuthLogin.aspx and click on the tab “e-Registration” as under:
2. There are three options for registration with PRA which are defined as under:
a. In case you have National Tax No. and filing your income tax/sales tax returns with Federal Board of Revenue it is very easy to get register with PRA. For new registration having NTN one has to click on the option “New Registration having NTN”. This will take you to the following screen:
b. Mention your NTN and image character in the relevant boxes and press “OK”.
c. A registration form will appear, which will contain all the data which was provided by you while obtaining your NTN. Please note that if your NTN was old and cell No. and email was not mentioned at that time, you have to update your profile by giving all the details. Please mention the mobile No. which is in your name and email which is in your common use.
d. In the relevant files mention your personal details, particulars of your representative (if any). After completing the particulars press the button “Save Registery”.
e. Please fill all the other details like; Directors / Shareholders particulars, Add Other Activities, Business / Branches, Bank Account. After carefully filling in the relevant fields click on the save button and get a print of the said form. Thereafter click on ‘verify’ and ‘submit’, to submit your application with PRA for registration.
f. After succession submission of registration form, you will receive your username, password and pin code so as to enable you to file your sales tax return with PRA and pay your taxes on Punjab sales tax on services.
Registration if one has National Tax No. (NTN) but he receive the message “No taxpayer found”
If one has National Tax No (NTN) but error message emerges as "No Taxpayer Found" please make sure that NTN mentioned by you is correct. If the message still persists "No Taxpayer Found for This NTN". In such cases, you will have to submit your particulars containing your NTN, CNIC and other particulars to esupport@pra.punjab.gov.pk The said email should contain the subject: “Add NTN in database
In the memorandum of the said email please provide following details:
1. NTN
2. Business Name
3. Service Category
You will receive the response from Punjab Revenue Authority (PRA) very shortly and your problem will be resolved.
Registration of the persons if one has no National Tax No. (NTN)
If you have no National Tax No. (NTN) and do not file your income tax and sales tax returns, the Punjab Revenue Authority (PRA) will allot you a Provisional Registration Certificate. The said certificate will be valid for 30 days. Obviously, within this period of time you will be issued NTN by the FBR. The taxpayers will be able to submit the return of sales and get the password and pincode. Though 30 days is a sufficient time to get your NTN, which is a procedure of just minutes now, if you did not get the NTN within this time period your registration with PRA will be cancelled and you will be informed via e-mail provided by you at the time of registration.
After the approval of your application for registration by the concerned Revenue Officer Punjab Revenue Authority (PRA) will issue you a PNTN.
How to get e-enrolment
For E-enrolment click on the “New E-enrolment” if you have NTN just mention your NTN and image in the relevant boxes and press the “submit” button. Thereafter activation and Pass code will be sent through SMS and Email. Then again visit the PRA site and Click on ‘e-Enrollment’ and select ‘Enrollment Activation’. Enter PNTN, Activation & Pass Codes, and Image Character. Enter New Password and New PIN Code to login the website of PRA and to submit your sales tax return on services.
