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Central Board of Revenue
Azad Jammu and Kashmir

Active Taxpayer List (ST)

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

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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

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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.

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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.

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