Government of Pakistan

Central Board of Revenue

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C.No.2(24)STP/95                                                                                         Islamabad, the 22nd December,1998.

Subject :     Multiple Registration of same "person" under the Sales Tax Act, 1990

A question has arisen whether an establishment having various businesses or having various locational business activities can have only one registration under the Sales Tax Act, 1990, or can have multiple registrations as per his choice.

2. The word "person" is defined under section 2(21) to include "a company, a association, a body of individuals whether incorporated or not, a public or local authority, a provincial Government or the Federal Government". The word "registered person", under section 2(25) of the Act "means a person who is registered or is liable to be registered under this Act.", the liability to registration being explained in section 14 of the Act.

3. Section 15 prescribes that "a person required to be registered under this Act shall make an application in the prescribed form to the Collector before making taxable supplies". This clearly shows that a person liable to registration is required to make an application and Collector shall grant him one certificate of registration under section 17. There is no requirement for the said person to separately registered each of his taxable activity, branch, division or manufacturing unit except for specifying all particulars thereof in the original registration application and/or intimating subsequent changes in such particulars in terms of section 20.

4. However, if the taxable activity of such person is spread over in more than one Sales Tax Collectorates, such a person has option ( not compulsory but optional and that too at the discretion of the registered person) to have separate registrations for his various branches, divisions or manufacturing units in respective different Collectorates in terms of section 16. But for the taxable activity, branches, divisions or manufacturing units of the same person located in one and the same Collectorate, there shall be one ( and not more than one) sales tax registration in that very Collectorate. Option to the "person" to have separate ( or more than one) registration is available only when he has business in more than one Collectorate and, that too, for Collectorate-wise registration only. In other words, there should be one registration for one "person" in one Collectorate and that person can also have one single registration in any one Collectorate ( having his head office/principal office) for all his taxable activity all over Pakistan.

( MUHAMMAD TAHIR )

SECRETARY (STP)