Balochistan Revenue Authorities
Mon - Fri 9:00 - 4:00
Balochistan Revenue Authority, Kalat Mall, First Floor, Raisani Road, Quetta
Frequently Asked Questions
Is the Sales Tax based on self-assessment?

Yes. Sales tax on services originates with the principal of self-assessment and self-compliance.

Will a separate return required to be filled for the Provincial Sales tax purposes?

Yes. Return for the sales tax on services is filed electronically in the prescribed form BST-03.

How often a Sales Tax audit be conducted ?

Ordinarily, once a year.

What is appellate procedure?

Same as in the Federal Fiscal Laws. Appellate Forums: (i) Commissioner (Appeals), (ii) Appellate Tribunal, and (iii) High Court, in case question of law is involived. Administrative Forums: (i) Alternate Dispute Resolution Committee, and (ii) Tax Ombudsman

Will we have to re-register ourselves under the new Act, or the existing registration under the Sales Tax Act 1990 is valid under the new Act?

There would be no need to re-register as all existing registered persons shall be deemed to be registered under the Balochistan Sales Tax Act, 2015 and registered person’s registration shall be NTN with prefix "B" .

Will there be any change in the manner and mode of monthly payment of tax?

There will be no change in manner and mode of payment. All payments of tax to be paid generating PSID/CPR through designated branches of NBP to the Balochistan Government’s account head "B-02387 - Balochistan Sales Tax on Services" and tax payer has to file and pay sales tax return through BRA portal.

Where we can find list of authorized bank branches?

The list is displayed on website of BRA.

Will we continue to claim the input tax adjustment as per past practice under section 16?

The registered persons will continue to claim the input tax adjustments. Please see the Rules 25 to 28 Chapter V.

How can Federal Excise duty and sales tax be imposed simultaneously on a service?

Balochistan Sales Tax on services stand effective from July 01, 2015. All services which are provided or rendered within the territorial jurisdiction of Balochistan are taxable in Balochistan. Thus, there is no duplication of sales tax on service.

Have the rules under the above Act been promulgated? If yes, from where can we get a copy?

Rules have been promulgated and are available on website of Balochistan Revenue Authority.

Are Modarabas, Musharikas and other financial institutions exempt from tax?

As per Second Schedule of the Act, modarabas, musharika and other financial institutions are liable to pay sales tax.