File Sales Tax Return

How To File Sales Tax Return In FBR IRIS In Pakistan?

Every registered individual must file a Sales Tax Return under the Federal Excise Act of 2005 or the Sales Tax Act of 1990. In addition to providing information about transactions during a tax period, taxpayers must also deposit their tax liability through a sales tax return.

How To File A Sales Tax Return In Pakistan

Filing a sales tax return in Pakistan can help you pay your fair share of taxes. It also helps to get a possible refund when applicable. Filing customs in Pakistan can also help you keep tabs on your tax liability. Moreover, it also ensures that you meet all your tax obligations. It can be especially important for businesses that must file customs regularly. 

Moreover, filing customs allows you to review your income and expenses to ensure you are paying the correct amount of tax. The taxpayer declares for a specific tax period, along with the appropriate input and output tax, at the prescribed rate of Sale Tax, on the return form. The amount of any claimed refunds or excess input tax is also disclosed in the return if the input tax is higher than the output tax.

A registered person must submit a single return for all potential industries in which they conduct business. The due date for the sector’s single return would be the date that applies to his main activity in terms of the amount of tax or federal excise duty that must be paid. When a person does not file a custom within six months of the deadline, it may only be filed with the permission of the Commissioner of internal revenue with the relevant jurisdiction.

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To file a return for the reporting period (Apr-June), log in to eServices using your user ID and password. Now, make necessary changes by July 31st to avoid a penalty on your turnover (for payment of tax revenue alone) or on withholding tax (on any payment for payroll made during the above period). Officers won’t entertain any change after this date.

Now you can e-file your returns through the internet, software, or any other system prescribed by the Federal Board of Revenue. Per the directives of FBR, forms prescribed in e-filing are Form Nos. 1-1P 1-2P 1A, 2A, 3A, 38 and 4A. A system for online filing is also in action to make the process easy and efficient. This new system has eased the process of filing returns. Additionally, it has made it much more convenient for people to file them.

Classifications For Sales Tax Returns

You can submit Monthly, quarterly, or annual returns for various taxpayer categories using the following format:

1. Daily Return

A registered individual must follow the standard method and submit their monthly return Annexure C to the designated National Bank of Pakistan Branches on the 10th. After that, he has to submit their payment on the 15th, and their return on the 18th day of the month following the period in which he had filed the return. A procedure for filing returns on a monthly and quarterly basis has been developed for a few of the categories listed below.

2. Periodic Return

Taxpayers who only fall under the CNG category must file their returns quarterly.

3. Yearly Return

A manufacturer must submit an annual Sales Tax return by September 30th of the next fiscal year.

4. Last Return

When someone requests to deregister himself, they must first submit a final return to the relevant Commissioner who has authority over them at the time specified by that Commissioner.

In the same way. You can also file income tax returns for individuals.

Top Three Benefits Of Filing A Sales Tax Return In Pakistan

The benefits of filing a tax return in Pakistan include:

  • Increased chance of receiving a refund.
  • Faster refund processing time.
  • Easier monitoring of your tax liability.

Filing customs in Pakistan can also save you money in the long run because it prevents you from paying unnecessarily high penalties. If you owe more tax than prepaid, the penalty for failing to file will be significantly higher than the penalty for prepayment. For example, if you paid 50% of your estimated tax due for July and filed your return in August, you would pay a late payment penalty of 10% of the unpaid balance plus an administration fee of PKR 4,000. However, if you fail to file, you will be penalized at three times the rate you prepaid. Moreover, you will also have to pay an additional 5% of the unpaid balance.

You would also have to pay an administrative fee of PKR 4,000. Failing to file a partial return can result in even higher penalties and administrative fees. In short, filing customs in Pakistan can help you avoid paying unnecessary penalties. It may also help you to understand your sales tax obligations.

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