Under the revised rules, the applicant having National Tax Number (NTN) or income tax registration shall, using his login credentials, upload following information and documents including bank account certificate issued by the bank in the name of the business; registration or consumer number with the gas and electricity supplier; particulars of all branches in case of multiple branches at various locations; GPS-tagged photographs of the business premises; and in case of manufacturer, also the GPS-tagged photographs of machinery and industrial electricity or gas meter installed. On furnishing above documents, the system shall register the applicant for sales tax.
After registration, the applicant or his authorised person shall visit eSahulat centre of NADRA within a month for biometric verification. In case of failure to visit or failure of verification, the registered person's name shall be taken off the sales tax Active Taxpayer List.
In case of manufacturer, the Board may require post-verification through field offices or a third party authorised by the Board. In case, the field office, during scrutiny after the registration, finds that any document provided is non-genuine or fake or wrong, it may request through the system, to provide the missing document, in fifteen days, failing which the registered person shall be taken off from the sales Active Taxpayer List, subject to approval of the Member (IR-Operations), FBR.