Amendment in Sales Tax Registration Rules, 2006

The FBR has again amended Sales Tax Registration Rules, 2006 with reference to ‘place of registration’. After these amendments, the registration will be granted as under:-

a)     In case of listed or unlisted public limited company, the place where the registered office is located;

b)    In case of other companies,-

(i)                     If the company is primarily engaged in manufacture or processing, the place where the factory is situated; and

(ii)                  if the company is primarily engaged in business other than manufacture or processing, the place where main business activities are actually carried on;

c)     in case of a person not incorporated, the jurisdiction where the business is actually carried on; and

d)    in case of a person not incorporated, having a single manufacturing unit and whose business premises and manufacturing unit are located in different areas, the jurisdiction where the manufacturing unit is located.

However, for jurisdiction under LTUs, specific orders will be required as per the previous practice. Further, FBR is authorized to transfer the registration of a person to a jurisdiction where the place of business or registered office or manufacturing unit is located.

The notification is effective from the 1^st day of July, 2013, therefore, amendments introduced vide SRO 506(I)/2013 dated 12.06.2013 will be treated as withdrawn ab initio i.e from the date of its issue.