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Central Board of Revenue
Azad Jammu and Kashmir

Ministery Post Type: Sales Tax

Federal Excise Duty (FED) Basics

Federal Excise Duty (FED) concepts would not only ensure that the tasks are performed easily but also in the prescribed manner.

Taxpayer Authorized Representative

A taxpayer shall issue a letter of authorization, duly signed by the proprietor, partner or director of the company or, business  concern, which shall be submitted by the authorized representative before the adjudicating authority or Appellate Tribunal.

Sales Tax Appeals

An appeal can be filed with the Collector (appeals) against the order-in-original passed by the Additional Collector, Deputy Collector, Assistant Collector and Superintendent.

Sales Tax Audit

Sales Tax Act, 1990 to be conducted only once in every three (3) years.

Sales Tax Records

Sales tax registered person must keep a record in English or Urdu of all the goods and services supplied, purchased or imported in the course of business. Record should contain following details of goods supplied or services rendered: Description. Quantity. Value. Name and address of the customer, and Amount of tax charged.

Sales Tax Payments

To pay your sales tax dues, the person can pay through E-payment.

Sales Tax Refunds

if tax paid by a registered person on taxable purchases made during a tax period exceeds the output tax on account of zero rated local supplies or export made during that tax period, the excess amount of input tax shall be refunded to the registered person not later than 45 days of filing of refund claim in such manner and subject to such conditions as the board may, by a notification in the official Gazette specify.

Active Taxpayer List (ST)

Active Taxpayer List (ST) is a central record of online active Sales Tax Return filers.

File Sales Tax Return

Every person registered under the Sales Tax Act,1990, or the Federal Excise Act, 2005, is required to file a Sales Tax Return. A Sales Tax return is the taxpayer’s document of declaration through which taxpayer not only furnishes the details of transactions during a tax period but also deposits his Sales Tax liability.

Persons to be Registered for Sales Tax

Before filing your Sales Tax Return is to get yourself registered with Central  Board of Revenue (CBR). The registration with CBR provides you with a Sales Tax Registration Number (STRN) or User ID and password. These credentials allow access to efile portal, the online portal for filing Sales Tax Return. Online Sales Tax Return can only be filed while logging into efile portal. The Automated System for Sales Tax Registration will be effective from July 1st, 2022, allowing for registration of the person for Sales Tax through the Iris Portal . Only those persons having active Iris Portal credentials can Register for Sales Tax. followings has to be registered for sales tax: All importers All wholesalers (including dealers) and distributors Manufacturers not falling in cottage industry. Retailers (Tier-1 retailers) Person required under any Provincial or Federal Law to be registered for purpose of any duty or tax collected or paid as if it were a levy of sales tax Persons making zero-rated supplies Person has to be required but avoids registration can be compulsorily registered by the department.
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