Each Provincial Revenue Authority in Pakistan oversees specific taxes within its
jurisdiction, and the tax returns associated with these taxes vary accordingly. Here’s
an overview of the provincial revenue authorities in Pakistan and the tax returns
associated with each:
Punjab Revenue Authority (PRA):
- Tax: Sales Tax on Services (SToS)
- Tax Return: The tax return for sales tax on services is filed electronically through
the PRA’s online portal. Registered service providers submit monthly sales tax
returns, known as Form STR-1, detailing taxable services provided, sales tax
collected, and input tax adjustments.
- Taxes:
- Sales Tax on Services (STOS)
- Motor Vehicle Tax
- Property Tax
- Professional Tax
- Tax Returns:
- Sales Tax on Services: Similar to Punjab, service providers file monthly sales tax
returns electronically through the SRB’s online portal, providing details of taxable
services and tax collected. - Other Taxes: Taxpayers subject to motor vehicle tax, property tax, or professional
tax also file periodic tax returns as prescribed by the SRB.
Khyber Pakhtunkhwa Revenue Authority (KPRA):
- Tax: Sales Tax on Services (STOS)
- Tax Return: Service providers submit monthly sales tax returns electronically to the
KPRA, reporting taxable services provided, sales tax collected, and any input tax
adjustments. The return format and filing process are similar to those of PRA and
SRB.
Baluchistan Revenue Authority (BRA):•
Tax: Sales Tax on Services (SToS)
Tax Return: Service providers in Baluchistan file monthly sales tax returns
electronically through the BRA’s online portal, reporting taxable services and sales
tax collected. The return filing process aligns with the requirements of other
provincial revenue authorities.
It’s important to note that the tax returns filed with provincial revenue authorities
are separate from federal tax returns filed with the Federal Board of Revenue (FBR).
The FBR administers federal taxes such as income tax, customs duties, and federal
excise duties, and taxpayers must comply with both federal and provincial tax
requirements if applicable to their business activities.
Additionally, each provincial revenue authority may issue guidelines, circulars, or
notifications specifying the filing deadlines, procedures, and requirements for tax
returns. Taxpayers are responsible for understanding and adhering to these
guidelines to ensure compliance with provincial tax laws and regulations.