As per Lawkidunya, Here are the eligibility criteria for sales tax registration for foreign companies in Pakistan:

Eligibility Criteria For Sales Tax Registration

1. Permanent Establishment: The foreign company must have a permanent establishment or a fixed place of business in Pakistan.
2. Turnover Threshold: The foreign company must have an annual turnover exceeding PKR 10 million (approximately USD 67,000).
3. Tax Representative: The foreign company must appoint a tax representative in Pakistan.
4. Business Activities: The foreign company must be engaged in taxable activities, such as:
1. Importing goods into Pakistan.
2. Supplying goods or services in Pakistan.
3. Providing services in Pakistan.
5. Registration with SECP: The foreign company must be registered with the Securities and Exchange Commission of Pakistan (SECP).
6. Obtaining NTN: The foreign company must obtain a National Tax Number (NTN) from the Federal Board of Revenue (FBR).

Exemptions For Sales Tax Registration

1. Diplomatic Missions: Foreign diplomatic missions and their personnel are exempt from sales tax registration.
2. International Organizations: Certain international organizations, such as the United Nations and its agencies, are exempt from sales tax registration.
3. Charitable Organizations: Registered charitable organizations may be exempt from sales tax registration, subject to certain conditions.

Important Notes For Sales Tax Registration

1. Voluntary Registration: Foreign companies can voluntarily register for sales tax, even if they do not meet the turnover threshold.
2. Penalties for Non-Compliance: Failure to register for sales tax can result in penalties, fines, and even imprisonment.
3. Consult a Tax Professional: Foreign companies should consult a tax professional to ensure compliance with Pakistan’s sales tax laws and regulations.