What is Punjab Revenue Authority?
The Punjab Revenue Authority (PRA) is the provincial tax authority responsible for collecting sales tax on services in Punjab, Pakistan.
PRA was established to efficiently collect and administer various provincial taxes including sales tax on services. All businesses providing taxable services in Punjab must register with PRA and file regular returns.
Unlike federal sales tax which applies to goods, PRA sales tax applies to various services specified in the Punjab Sales Tax on Services Act, 2012.
Services Covered by PRA
Restaurants & Catering
Restaurants, food chains, caterers, and hospitality services.
Automobile Services
Vehicle mechanics, workshops, car washes, and auto repair services.
Beauty & Salons
Beauty salons, spas, hairdressers, and wellness centers.
Transport Services
Cargo handling, freight transport, and logistics services.
Advertising
Advertising agencies, media buying, and promotional services.
Fitness Centers
Gyms, fitness clubs, sports facilities, and training centers.
PRA E-Enrollment Process
Step 1: NTN First
Obtain your National Tax Number (NTN) from FBR before applying for PRA registration.
Step 2: PRA Portal
Visit the official PRA website and complete the e-enrollment application form.
Step 3: Documents
Upload required documents including NTN certificate, business address proof, and bank details.
Step 4: Verification
PRA verifies your application and issues the registration certificate.
PRA E-Filing Process
Monthly Returns
File PRA sales tax returns monthly by the 15th of the following month.
Tax Calculation
Calculate 16% sales tax on taxable services provided during the period.
Input Tax Credit
Adjust input tax paid on business expenses against output tax liability.
Payment
Pay net tax liability through PRA authorized banks or online payment systems.
Active Taxpayer List (ATL)
PRA ATL Requirements
Being on the PRA Active Taxpayer List is essential for:
- Participating in government tenders and contracts
- Maintaining legal compliance for business operations
- Avoiding penalties and legal consequences
- Building credibility with clients and vendors