As per Lawkidunya, Here are the documents required for sales tax registration for foreign companies in Pakistan:
Required Documents For Sales Tax Registration
1. Certificate of Incorporation: From the country of incorporation, duly attested by the Pakistani embassy or consulate.
2. Memorandum and Articles of Association: From the country of incorporation, duly attested by the Pakistani embassy or consulate.
3. Power of Attorney: Authorizing the tax representative in Pakistan to act on behalf of the foreign company.
4. Passport: Of the tax representative, duly attested by the Pakistani embassy or consulate.
5. Utility Bills: Proof of business premises in Pakistan (e.g., electricity, gas, or water bills).
6. Bank Account Details: In Pakistan, including the bank account number, branch name, and address.
7. NTN Certificate: National Tax Number certificate issued by the Federal Board of Revenue (FBR).
8. SECP Registration Certificate: Registration certificate issued by the Securities and Exchange Commission of Pakistan (SECP).
9. Tax Domicile Certificate: Certificate issued by the tax authorities of the foreign company’s home country, confirming its tax domicile.
10. Other Documents: Any other documents required by the FBR or SECP, such as a copy of the foreign company’s tax return or financial statements.
Attestation and Verification
1. Attestation by Pakistani Embassy or Consulate: All documents must be attested by the Pakistani embassy or consulate in the foreign company’s home country.
2. Verification by FBR or SECP: The FBR or SECP may verify the documents and information provided by the foreign company.
Submission of Documents
1. Online Submission: Documents can be submitted online through the FBR’s Iris portal.
2. Manual Submission: Documents can also be submitted manually at the FBR’s regional tax offices or SECP’s offices.
Important Notes
1. Original Documents: Original documents may be required for verification purposes.
2. Certified Translations: Certified translations of documents may be required if they are not in English or Urdu.
3. Consult a Tax Professional: Foreign companies should consult a tax professional to ensure compliance with Pakistan’s sales tax laws and regulations.