As per Lawkidunya, Here are the post-registration obligations for foreign companies in Pakistan:

Filing Requirements For Foreign Companies in Pakistan

1. Monthly Sales Tax Returns: File monthly sales tax returns (Form ST-3) by the 15th of the following month.
2. Annual Sales Tax Returns: File annual sales tax returns (Form ST-6) by the 31st of December each year.
3. Withholding Tax Returns: File withholding tax returns (Form W-7) on a monthly basis.

Payment Obligations For Foreign Companies in Pakistan

1. Sales Tax Payment: Pay sales tax on taxable supplies by the 15th of the following month.
2. Withholding Tax Payment: Pay withholding tax on payments made to non-resident persons.

Record-Keeping Obligations For Foreign Companies in Pakistan

1. Maintain Accurate Records: Maintain accurate and up-to-date records of all business transactions, including sales, purchases, and imports.
2. Preserve Records: Preserve records for at least 6 years from the end of the tax year.

Other Obligations For Foreign Companies in Pakistan

1. Display Sales Tax Registration Number: Display the sales tax registration number (STRN) on all invoices, receipts, and other business documents.
2. Issue Tax Invoices: Issue tax invoices for all taxable supplies made.
3. Comply with Tax Laws: Comply with all tax laws and regulations in Pakistan, including the Sales Tax Act, 1990, and the Income Tax Ordinance, 2001.

Penalties for Non-Compliance For Foreign Companies in Pakistan

1. Late Filing Fee: PKR 1,000 to PKR 20,000 (approximately USD 6.67 to USD 133.33) for late filing of sales tax returns.
2. Penalty for Non-Payment: Up to 2% per month on unpaid tax.
3. Imprisonment: In cases of willful evasion or fraud.

It is essential for foreign companies to comply with these post-registration obligations to avoid penalties and ensure smooth business operations in Pakistan.