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The registration procedure is provided in Chapter I of the
Sales Tax Rules, 2006, issued vide
SRO 555(I)/2006. For this purpose, the prospective taxpayers have
been given the option to apply for registration directly to the Central
Registration Office (CRO) at Federal Board of Revenue. This will ensure
expeditious registration process by eliminating the step of filing
application in the Local Registration Office (LRO) or the Collectorate.
Any prospective taxpayer can apply on a simple registration form
STR-1 to local registration office. The registration forms are
available at all facilitation counters of local Registration Offices and
also given in the SRO mentioned above. In order to ensure that the
applicants can monitor the process, the applications are requested to be
sent through mail with acknowledgment due. Similarly, the same procedure
shall be followed for deregistration by applying on form
STR-3. When there is change in particulars of registration, the
taxpayer can apply on
STR-1. In case of change in particulars, only those columns will be
filled in which require change. The taxpayers also have the option of
filing application in the LRO (Collectorate), if they find it
convenient.
The previous requirements of furnishing supporting documents have been
done away with. The Central Registration having online access to
database of NTN as well as to that of NADRA and shall verify the
particulars declared in the application with database. On verification,
it shall generate and issue registration certificate to the applicant.
The system has been designed in such a way that it can correct any minor
mistakes automatically without bothering the taxpayers.
For further details, Chapter I of the Sales Tax Special Procedures
Rules, 2006, i.e.
SRO 555(I)/2006 dated 5.6.2006, as available on the website, can be
seen
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