Documents Required for Sales Tax Registration in Pakistan

1. CNIC (Computerized National Identity Card)

A copy of the business owner’s CNIC is mandatory. For partnerships or companies, the CNICs of all partners or directors must be provided.

2. Business Registration Certificate

For Sole Proprietors: A certificate of sole proprietorship, if applicable.
For Companies: SECP registration documents, including the Memorandum and Articles of Association.
For Partnerships: Partnership deed registered with the registrar.

3. NTN (National Tax Number)

A valid NTN certificate is required for sales tax registration. Businesses not already registered for income tax will need to obtain an NTN first.

4. Business Address Proof

Provide proof of the business address, such as:
Utility bills (electricity, gas, or telephone) in the business’s name.
Rent agreement or ownership documents for the premises.

5. Bank Account Details

Bank account maintenance certificate. A copy of the latest bank statement.

6. Photographs of Business Premises

Clear photographs of the interior and exterior of the business premises, including the nameplate or signage, are often required.

7. Authorization Letter (if applicable)

If a representative is handling the registration process, an authorization letter must be provided, signed by the business owner or authorized personnel.

8. Income Tax Returns

Copies of previously filed income tax returns may be requested to verify the business’s financial standing and compliance history.