As per Lawkidunya, Here’s an overview of Pakistan sales tax laws for international businesses:

Registration For International Businesses

1. Foreign companies: Must register for sales tax in Pakistan if their annual turnover exceeds PKR 10 million (approximately USD 67,000).
2. Voluntary registration: Foreign companies can voluntarily register for sales tax, even if their turnover is below the threshold.

Taxable Supplies For International Businesses

1. Imported goods: Sales tax is levied on imported goods, including those imported by international businesses.
2. Local supplies: Sales tax is also levied on local supplies made by international businesses in Pakistan.

Sales Tax Rates For International Businesses

1. Standard rate: 17% sales tax rate applies to most goods and services.
2. Reduced rates: Lower sales tax rates (5% or 10%) apply to certain goods and services, such as food, healthcare, and education.
3. Exempt supplies: Certain goods and services are exempt from sales tax, such as exports, diplomatic missions, and charitable organizations.

Filing Requirements For International Businesses

1. Monthly returns: Registered persons must file monthly sales tax returns by the 15th of the following month.
2. Annual returns: Registered persons must also file annual sales tax returns by the 31st of December each year.

Payment Procedures For International Businesses

1. Electronic payment: Sales tax payments can be made electronically through the Federal Board of Revenue (FBR) website.
2. Bank payment: Sales tax payments can also be made through designated banks.

Compliance and Penalties For International Businesses

1. Compliance: Registered persons must maintain accurate records and comply with sales tax laws and regulations.
2. Penalties: Failure to comply with sales tax laws and regulations can result in penalties, fines, and even imprisonment.

International Businesses  

1. Permanent establishment: International businesses with a permanent establishment in Pakistan are subject to sales tax laws.
2. Withholding tax: International businesses without a permanent establishment in Pakistan may be subject to withholding tax on their Pakistani-sourced income.

Key Forms and Documents For International Businesses

1. Sales Tax Registration Form: Form ST-1, used for sales tax registration.
2. Sales Tax Return Form: Form ST-3, used for filing monthly sales tax returns.
3. Invoice and receipt: Registered persons must issue invoices and receipts for taxable supplies.

Relevant Authorities For International Businesses

1. Federal Board of Revenue (FBR): The FBR is responsible for administering sales tax laws in Pakistan.
2. Pakistan Revenue Automation (PRA): The PRA is responsible for automating sales tax processes and providing online services.

Key Contacts

1. Federal Board of Revenue (FBR):
2. Pakistan Revenue Automation (PRA):

This overview provides a general understanding of Pakistan sales tax laws for international businesses. However, it is recommended that businesses consult with a tax professional or the relevant authorities for specific guidance and advice.