USER’S MANUAL DOCUMENT

IRIS for AJK’s Inland Revenue Department
(Tax Payer – Sales Tax)

Confidential Information: The information provided in this document is intended solely for the use of AJ&K Department of Inland Revenue. The contents of this document may not be reproduced or divulged outside the intended organizations without the express written permission of PRAL.

New /Voluntary Registration (Sales Tax)

Taxpayers can register for Sales tax by submitting a form u/s 14(1) (Form of Registration filed voluntarily through Simplified) (Sales Tax) under “Registration” tab in Iris. Please note that to avail this facility the taxpayer must be registered as individual in Iris and have valid account credentials to login.

Note: To complete the sales tax registration process, Taxpayer would be required to visit any e-sahulat center of NADRA within one month from the date of registration for biometric verification.

Upon successful verification Taxpayer is allowed to file their sales tax returns after the successful verification only. In case Taxpayer is unable to successfully verify within given time, Then Taxpayer will be removed from the (sales tax) active taxpayer list.

Compulsory (on Notice) Sales Tax Registration

Compulsory registration is a process where a Tax Officer identifies the income of a person as taxable and equired to file a return of income under the Sales Tax Act, 1990. The authorized Tax Officer can issue otice for sales tax registration “14 (Notice to file Form of Registration) (Sales Tax)” to the selected axpayer. The Taxpayer already registered in Iris will receive the notice in Iris Inbox.

Registration Modification (Sales Tax)
Taxpayers who have registered for sales tax can opt for two types of modification. Modification can be requested for change in personal information like phone number, address etc. Iris web application will provide taxpayer an online form “181 Form of Modification” to request for change in personal / Business information.

De-registration (Sales Tax)

For Sales Tax De-registration, a Taxpayer can submit an application (21(1) Application for De-Registration of Sales Tax) to the relevant Commissioner Inland Revenue having the appropriate jurisdiction. The Commissioner, upon completion of any audit proceedings or inquiry which may have been initiated consequent upon the application of the registered person for de-registration, shall complete the proceedings or inquiry within ninety days from the date of application or the date all the dues outstanding against such person are deposited by him, whichever is later and such person shall be de-registered through the computerized system accordingly. The Commissioner may direct the applicant to discharge any outstanding liability which may have been raised by filing a final return under section 28.