Are you a registered taxpayer in Pakistan looking to update your sales tax registration certificate? The Federal Board of Revenue (FBR) allows changes in the particulars of your registration under Sales Tax Rules, 2006, updated for the tax year 2026.
Here’s a complete guide on how to make changes, the rules involved, and timelines.
✅ What Can Be Changed in Sales Tax Registration?
The FBR permits changes in the following particulars:
• Name of the registered person
• Business address
• Other details mentioned in the registration certificate
• Business category (e.g., manufacturer, trader, service provider)
📝 Rules for Changing Your Registration Details
According to Rule 7 of the Sales Tax Rules, 2006, the process for changing particulars is:
1. Notification of Change
o Any change in name, address, or other particulars must be notified to the FBR using Form STR-1.
o The notification must be submitted within 14 days of the change.
2. Change of Business Category
o Switching your business category (e.g., becoming a manufacturer) is allowed.
o Ensure you meet all requirements under Rule 5 before applying.
3. Issuance of Revised Certificate
o If approved, the FBR issues a revised registration certificate via the computerized system.
o The certificate is effective from the date you applied for the change.
4. Commissioner’s Authority
o The Commissioner may modify your registration if necessary.
o They can do so after reviewing your details, conducting inquiries, and giving you a reasonable opportunity to be heard.
⚡ Step-by-Step Guide to Update Your Sales Tax Certificate
1. Log in to the FBR online portal.
2. Fill out Form STR-1 with the new details.
3. Submit supporting documents if required (e.g., ownership proof, address change documents).
4. Wait for the FBR to review and approve your application.
5. Download the revised certificate once issued.
💡 FAQs on Changing Sales Tax Registration Details
Q1: How long does the FBR take to approve changes?
Approval is usually processed within a few working days, depending on document verification.
Q2: Is there a fee for changing particulars?
No, FBR does not charge a separate fee for updates in registration particulars.
Q3: What happens if I fail to notify a change?
Failure to update your particulars within 14 days may result in penalties or compliance notices.
🔍 Key Takeaways
• FBR allows changes in name, address, and business category.
• Use Form STR-1 to notify changes within 14 days.
• A revised registration certificate will be issued online once approved.
• The Commissioner can modify details if needed after inquiry.
By following this guide, businesses can stay compliant with FBR regulations and ensure that their sales tax registration certificate reflects accurate details.
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.