Documents Required for Registering Sales Tax with BRA

The Balochistan Revenue Authority (BRA) stands as a pivotal institution for businesses operating within the province of Balochistan, Pakistan. Established in 2015, the BRA autonomously manages and aims to optimize tax collection, fostering economic stability and supporting sustainable development within the region.

Gathering Documents for BRA Sales Tax Registration

For businesses operating in Balochistan and providing taxable services, registering for Sales Tax with the BRA is a foundational requirement. To ensure a swift and successful registration, meticulous preparation of required documents is crucial. Here’s a comprehensive checklist:

Essential Documents:

• Registration Application Form: The cornerstone of your application is the official BRA Registration Application Form. This form is available for download on the BRA website (https://bra.gob.pk/) and needs to be filled out accurately and completely.
• National Tax Number (NTN) Certificate: A copy of your valid National Tax Number (NTN) certificate is mandatory for all business types.
• Identification Documents: The specific identification document varies based on your business structure:
  • Individual: Submit a clear copy of your Computerized National Identity Card (CNIC).
  • Association of Persons (AOP): Provide a copy of your registered Partnership Deed.
  • Company: Present your Securities and Exchange Commission of Pakistan (SECP) Registration Certificate and Form 29 (Details of Directors and CEO). Crucially, also include CNIC copies for all listed directors of the company.

Business Proof Documents:

• Registration Certificate or License: Furnish a copy of your official business registration certificate or operating license issued by the relevant government regulatory body.
• Utility Bills: Submit copies of your most recent utility bills for the business premises or, in some cases, the taxpayer’s residence. Acceptable utilities include electricity, gas, and telephone bills.
• Business Bank Statements: Provide comprehensive bank statements for all business bank accounts held by your entity, covering the past six months.
• Ownership or Tenancy Documents: You must provide proof of legal occupancy of your business premises. This can be in the form of property ownership documents or a valid tenancy agreement.

Additional Supporting Documents:

• Sales Tax Registration Certificate (if applicable): If your business already holds a Goods and Services Tax (GST) registration, include a copy of this certificate in your BRA registration application.
• Business Letterhead: Submit a copy of your official business letterhead. This letterhead must clearly display essential contact information including your business name, registered address, mobile/phone number, email address, and postal address.

Important Notes Regarding Documentation:

• Online Submission Format: For those opting for online registration, all documents must be scanned clearly and submitted in a single ZIP file to the official BRA email address (refer to the BRA website for the current email address).
• Completeness is Key: Incomplete documentation will result in the rejection or delay of your registration. Ensure you have gathered and submitted all required documents.
• Information Consistency: Scrutinize your documents to ensure that the business name and address are consistent across your NTN certificate, business letterhead, utility bills, and bank certificates. Discrepancies can lead to processing delays.

Helpful Tips for Document Preparation:

• Maintain Copies: Always keep a complete set of copies of all documents submitted for your own records and future reference.
• Seek Expert Advice: If you encounter uncertainties or require personalized guidance on documentation or the registration process, it’s highly recommended to consult a qualified tax advisor.
• Stay Updated: Keep abreast of any potential changes or updates to the BRA registration process or document requirements by regularly checking the official BRA website for announcements and notifications.

BRA e-Registration Portal – A Step-by-Step Guide

The BRA offers a convenient online portal for e-registration, streamlining the application process. Here’s a detailed, step-by-step guide to navigate the e-Registration portal successfully:

1. Accessing the e-Registration Gateway:

• Begin by visiting the official Balochistan Revenue Authority website at: https://bra.gob.pk/
• On the homepage, locate and click on the prominently displayed “e-Registration” button.
• On the e-Registration page, select the “New e-Registration” option to initiate the process for first-time registration.

2. Entering Your National Tax Number (NTN):

• In the designated field, accurately enter your National Tax Number (NTN). Double-check for any errors in digit entry.
• After entering your NTN, the system will automatically retrieve and display your pre-filled business details directly from the Federal Board of Revenue (FBR) database.
• Carefully verify the pre-filled information to ensure accuracy and update any discrepancies directly on the form.
• For security verification, you will be required to enter the image characters displayed on the screen. Type these characters accurately in the provided field and proceed.

3. Completing the Taxpayer Registration Form:

• The Taxpayer Registration Form will load, pre-populated with the FBR data you just verified.
• Focus on the “Registry” section of the form first. This section is crucial for entering your specific BRA registration details. Fill in all required fields meticulously, ensuring accuracy.
• If your business operates through a designated agent under Section 67 of the relevant tax laws, carefully enter their particulars in the designated section of the form.
• Crucially, save your progress frequently as you complete each section of the form. This prevents data loss in case of internet interruptions or system timeouts. Look for a “Save” button within the form and utilize it regularly.

4. Providing Additional Business Information:

• The form will prompt you to provide further details about your business operations:
  • Directors/Shareholders Details: Accurately list details of your company’s Directors or Partners/Shareholders as required by the form.
  • Additional Business Activities: If your business engages in activities beyond your primary declared activity, list all additional business activities in the designated section.
  • Branch/Outlet Details: If your business operates through multiple branches or outlets within Balochistan, diligently add the details of all branches and outlets.
  • Bank Account Linking: Provide and link your business bank account details to your BRA registration. This is essential for seamless tax transactions and refunds in the future.

5. Declaration and Official Area Information:

• In the declaration section, you will be required to formally declare the accuracy and completeness of all information you have provided in the registration form. Read the declaration carefully before affirming.
• Once you have completed the form and reached the declaration, the “Official Area” section of the form will display your assigned USER ID and your designated Tax Office. Note these details down carefully as they are crucial for future access and communication with the BRA.
• Save your completed form one last time after reviewing all sections. This saved form can be accessed for future edits if necessary, before final submission.

6. Verification and Final Submission:

• Before submitting, click on the “Verify Application” button.
• You will be prompted to enter verification information to confirm your identity. This usually involves entering your CNIC, NTN, or Passport Number (PP) – choose the appropriate option and enter the required information.
• After successful verification, click the final “Submit Application” button to officially submit your BRA e-Registration application.
• Upon successful submission, the BRA system will automatically generate and send your assigned USER ID and PASSWORD to your registered email address and mobile number via SMS. Keep these credentials secure and readily accessible.

7. E-Enrollment and Addressing NTN Issues:

• E-Enrollment is Crucial: After receiving your USER ID and PASSWORD, remember to complete the e-Enrollment process on the BRA portal. This activation step is vital to fully activate your account and gain complete access to all BRA online facilities, including return filing and payment options.
• “No Taxpayer Found” Error: If you encounter a “No Taxpayer Found” message despite entering a valid NTN, carefully double-check the NTN for any typing errors. If the NTN is correct and the error persists, it’s advisable to contact BRA support directly. You can find contact information and support links on the BRA website (e.g., via a “Contact Us” or “Help” section, often linked at https://bra.gob.pk/). Provide them with specific details of the error and your NTN for assistance.

8. Provisional Registration (Without NTN):

• Temporary Registration Option: For businesses that are in the process of obtaining an NTN but require immediate BRA registration, the BRA offers a provision for Temporary Provisional Registration.
• Provisional Registration Certificate: Upon successful application without a confirmed NTN, the BRA will grant a Provisional Registration Certificate. This certificate is valid for a limited period of 30 days.
• Benefits and Cancellation: During the 30-day provisional period, you will generally enjoy all the benefits and functionalities of a regularly registered taxpayer. However, it’s critical to obtain your NTN and complete full registration within these 30 days. Failure to receive and update your NTN within the stipulated 30-day period will result in the automatic cancellation of your BRA provisional registration.

What Records Must You Maintain?

• Taxable Service Details: Keep meticulous records of every taxable service you provide, including its description, type, value, and recipient information.
• Exempt Services: Maintain separate records for any exempt services offered.
• Additional Records: Be prepared to keep other records as specified by the Balochistan Revenue Authority (BRA).

• Electronic Invoicing and Billing: The BRA may require electronic invoicing and billing to streamline processes.
• Record Maintenance and Filing Software: Be prepared to adopt software approved by the BRA for electronic record maintenance and tax return filing.

Who Can Unregister?

You can apply for de-registration if you meet any of the following criteria:

• No longer meet the registration criteria: Your business activities or income no longer fall under the mandatory registration threshold.
• Fulfilled all tax obligations: You have filed all required returns, paid all outstanding taxes, and cleared any penalties or dues.
• Ceasing business operations: You are permanently shutting down your business.

Un registration Process:

1. Submit Application: Formally request de-registration by submitting a duly filled application form to the concerned BRA office.
2. Clear Dues: Ensure you have settled all outstanding tax liabilities, penalties, and interest before proceeding.
3. No pending inquiries: Confirm there are no ongoing audits or investigations related to your tax affairs.
4. Review and Approval: The BRA will review your application and supporting documents. Upon verification and approval, you will receive a de-registration certificate.

• De-registration doesn’t absolve you of tax liabilities incurred before the effective date of cancellation.
• You may need to pay a final tax return depending on your specific situation.
• Seek professional guidance from tax advisors for personalized assistance and ensuring compliance throughout the process.

Achieving BRA Compliance for Business Success in Balochistan

Navigating the BRA Sales Tax registration and compliance framework might initially seem intricate, but by understanding the requirements, preparing diligently, and utilizing the online portal effectively, businesses in Balochistan can ensure a smooth and compliant journey.