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ISLAMABAD: Existing taxpayers in Punjab, already registered with the Federal Board of Revenue (FBR), would not be required to file any new application for sales tax registration with the Punjab Revenue Authority (PRA).

On the other hand, any person carrying out business of providing taxable services simultaneously in more than one province in Pakistan, including Punjab, would be required to file a separate registration for Punjab and pay sales tax on such services.

In this regard, the Punjab Revenue Authority (PRA) issued draft Punjab Sales Tax on Services (Registration and De-registration) Rules, 2012.

According to the rules, the existing taxpayers already registered with the FBR shall not be required to file any new application for registration. They will be automatically registered for the purpose of the Punjab Sales Tax on Services Act, 2012 and shall receive an intimation from the Authority either through email or SMS or by courier or post.

In case there is a change in the name, address or other particulars as stated in the registration certificate, including the covered cases, the registered person shall intimate the proposed change in the prescribed form (PST-01) to the Authority, who may either approve or reject the request for change preferably within 30 days of the receipt of such intimation.

The authority may either subject to conditions or otherwise order the transfer of the registration of any person from the jurisdiction of one office or officer to the other office or officer of the Authority. In case a registered person intends to shift his business activity from the jurisdiction of one office or officer to another or he has any other valid reason for such transfer, he shall apply to the Authority for transfer of his registration along with necessary documents, if any, and the Authority shall, after necessary verifications, decide such application under intimation to the registered person and officer concerned. The Authority may on its own motion transfer any registration from one office or officer of the Authority to another under intimation to the concerned registered person. The sales tax rules said that no business or economic activity involving providing of taxable service or services for which registration has been obtained from the Authority shall be sold or disposed off without prior permission from the Commissioner of the Authority.

The buyer of a registered business or economic activity shall obtain a new registration certificate, or if allowed by the Authority, seek changes in the existing registration certificate. While granting permission, the Commissioner may specify or impose such conditions or restrictions as he may deem appropriate with a view to safeguard the revenue interests of the Government. All permissions granted by the Commissioner under this rule shall be conveyed to the Authority within 15 days thereof and shall be entered into the computerised system in such manner as may be specified by the Authority. According to the rules, where a person provides one or more taxable services from one or more premises and has a centralised billing or invoicing system or centralised accounting system in Punjab, such person shall be entitled to apply for and take one registration.

Every person engaged in providing taxable service or services or pay tax is required to be registered in the manner specified in these rules. Where a person is providing more than one taxable services, he may make a single application mentioning therein all the taxable services provided by him and certificate of registration in such case shall indicate details of all taxable services provided by him. Where a person carrying out business of providing taxable services simultaneously in more than one province in Pakistan including Punjab, such person is required to take a separate registration for Punjab and pay tax accordingly in respect of the services rendered by him in Punjab, rules said. Every registered person shall invariably and conspicuously mention his registration number on his invoices, bills, vouchers or other similar documents and on his correspondence with the Authority or any of the officers of the Authority.

The rules said that the where a registered person commits any tax fraud, deliberate and intentional non-payment or short payment of tax or evasion of tax, his registration may without prejudice to any other action under the law for the time being enforce, be suspended by the Authority, the reasons or basis whereof will be communicated to him and after necessary inquiry and after giving an opportunity of being heard, his registration may be cancelled.

Where it is proved that a registration has been cancelled on account of any incorrect comprehension of facts or wrong understanding of the circumstances leading to cancellation, the Authority may revive the cancelled registration subject to such conditions and with effect from such date as it may deem appropriate to specify, the rules said.

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