Registration in Pakistani tax law
Sections across 10 laws whose headings refer to registration. 55 provisions in total, taken from the most recent version of each law.
This page is a finding aid. It lists where a topic appears; it does not state what the law requires. Read the linked sections, and the official PDF, before relying on anything.
Sales Tax Rules, 2006
15 matching sections in the 2025-06-30 version.
- section 5: 46Application for registration
- section 5A: Temporary registration
- section 6: 62Compulsory registration
- section 7: Change in the particulars of registration
- section 8: Transfer of registration
- section 10: Cancellation of multiple registrations
- section 11: De-registration
- section 12: Blacklisting and suspension of registration
- section 44G: Responsibility of the registered person
- section 69C: Registration and liability of person bringing taxable goods from tax-exempt areas
- section 75: Master registers to be maintained by the referring authority and the Recovery Officer
- section 150F: Cancellation of registration
- section 150L: Procedure to be followed by registered persons
- section 150ZZC: Maintenance and preservation of registers
- section 150ZZJ: Responsibility of the registered supplier
Federal Excise Rules, 2005
7 matching sections in the 2023-10-31 version.
- section 3: Application for registration
- section 3A: Failure to get registration
- section 4: Change in the particulars of registration
- section 5: Transfer of Registration
- section 6: Other matters relating to registration
- section 21: Power to forgo duty on excisable goods lost or destroyed while lodged within registered premises
- section 75: Agent of registered person
Income Tax Rules, 2002
7 matching sections in the 2002-06-30 version.
- section 30A: Electronic tax register
- section 81A: Taxpayer’s registration by the Commissioner
- section 85: Application for registration as an income tax practitioner
- section 86: Prescribed qualification for registration as an income tax practitioner
- section 87: Registration of income tax practitioners
- section 88: Duration of registration
- section 89: Cancellation of registration
Sales Tax Special Procedures Rules, 2007
7 matching sections in the 2015-06-30 version.
- section 4: Registration
- section 12: Registration
- section 16: Input tax adjustment for registered consumers
- section 30: Registration
- section 42: Register for stock sharing
- section 45: Registration
- section 58G: Registration
Sales Tax Act, 1990
7 matching sections in the 2026-06-30 version.
- section 8A: Joint and several liability of registered persons in supply chain where tax unpaid
- section 14: Registration
- section 14AE: Other measures for non-registration
- section 21: De-registration, blacklisting and suspension of registration
- section 59: Tax paid on stocks acquired before registration
- section 61A: Repayment of tax to persons registered in Azad Jammu and Kashmir
- section 68: Liability of the registered person for the acts of his agent
Income Tax Ordinance, 2001
5 matching sections in the 2026-06-30 version.
- section 65A: Tax credit to a person registered under the Sales Tax Act, 1990
- section 147A: Advance tax from provincial sales tax registered person
- section 181: Taxpayer’s registration
- section 181AA: Compulsory registration in certain cases
- section 191B: Prosecution for non-registration
Customs Act, 1969
4 matching sections in the 2025-06-30 version.
- section 114: Register of bonds
- section 155C: Registered users
- section 155D: Registered users to be allocated unique user identifier
- section 155F: Cancellation of registration of registered user
Sales Tax Special Procedure (Withholding) Rules, 2007
1 matching section in the 2015-06-30 version.
- [section 3: Responsibility of the registered supplier
Federal Excise Act 2005
1 matching section in the 2026-06-30 version.
Finance Act
1 matching section in the 2024-06-30 version.
Questions
Which Pakistani tax laws deal with registration?
10 of the laws published here contain provisions whose headings mention registration, across 55 sections in total. The largest number sit in the Sales Tax Rules, 2006 with 15.
Where is registration defined or governed?
There is no single place. Each law handles it within its own scheme, so the relevant section depends on which tax or duty applies to your situation. The sections below are listed by law, with a link to the text of each.