The Federal Board of Revenue (FBR) has the authority to transfer the sales tax registration of a registered person from one Large Taxpayers Office (LTO) or Regional Tax Office (RTO) to another. This is governed by Rule 8 of Sales Tax Rules, 2006, updated for the tax year 2026.
This guide explains how transfers work, your rights, and the step-by-step process to ensure compliance.
✅ When Can Registration Be Transferred?
The FBR may transfer a registration:
• From one LTO or RTO to another by official order.
• If a business moves its activity from one jurisdiction to another.
• For other valid reasons as determined by the registered person and approved by the Board.
📝 What Happens After a Transfer?
Once your registration is transferred:
1. Records and Responsibilities Move
o All records and responsibilities of your registration move to the new LTO or RTO.
2. Jurisdiction Authority
o The new office exercises full jurisdiction over your registration as if it always had it, including actions already pending before the transfer.
3. Intimation Letter
o The Board sends an intimation letter to the registered person and a copy to the concerned LTO or RTO.
⚡ Step-by-Step Guide to Request a Transfer
1. Apply Using Form STR-I
o If you are moving your business or have another valid reason, submit Form STR-I to the FBR.
2. Automatic Process
o The Board follows procedures under sub-rules (2) and (3) to transfer your registration.
3. Alternative Filing Option
o If you cannot file online, submit the prescribed application and documents to the Commissioner Inland Revenue at your RTO.
o The office must enter your application into the computerized system within 3 days.
💡 FAQs on Transfer of Sales Tax Registration
Q1: Does transfer affect my tax obligations?
No, all obligations and records move to the new office, and jurisdiction is seamless.
Q2: How will I know my registration has been transferred?
You will receive an intimation letter from the FBR, and a copy is sent to the concerned office.
Q3: Can I request a transfer if my business expands to a new city?
Yes, submit Form STR-I with your valid reason for the transfer.
🔍 Key Takeaways
• FBR can transfer sales tax registration from one LTO/RTO to another.
• All records, obligations, and pending actions transfer seamlessly.
• Registered persons can apply using Form STR-I or through the Commissioner Inland Revenue.
• Notification and intimation ensure transparency and compliance.
Disclaimer: This article is for informational purposes only. For official guidance and compliance, consult the Federal Board of Revenue (FBR) or a certified tax professional.