Certified Sales Tax Course
Build practical expertise in Pakistani sales tax law, registration, return filing, input tax adjustments, and FBR compliance.
The Certified Sales Tax Course is designed for learners who want to strengthen their knowledge of sales tax compliance in Pakistan. It explores the Sales Tax Act 1990, registration requirements, taxable supplies, tax invoices, input and output tax, return preparation, and relevant Federal Board of Revenue (FBR) procedures. Learners develop an understanding of sales tax calculations, documentation, withholding provisions where applicable, and common compliance issues. The course also introduces the distinction between federal sales tax on goods and provincial sales tax on services, helping learners recognize which authority and legislation may apply to different business activities. Current legal requirements should be checked against official FBR and relevant provincial authority guidance.
What you will learn
- Understand the structure of Pakistan's sales tax system
- Explain key provisions of the Sales Tax Act 1990
- Identify sales tax registration and compliance requirements
- Understand taxable supplies, exemptions, and applicable tax rates
- Calculate input tax, output tax, and net sales tax payable
- Understand sales tax invoices and supporting documentation
- Prepare for sales tax return preparation and filing through relevant FBR systems
- Recognize withholding sales tax requirements where applicable
- Understand common notices, audits, discrepancies, and compliance risks
Course outline
- Introduction to Sales Tax in Pakistan
- Sales Tax Act 1990 and Applicable Rules
- Taxable Persons, Registration, and Deregistration
- Taxable Supplies, Exemptions, and Tax Rates
- Tax Invoices and Documentation Requirements
- Input Tax, Output Tax, and Tax Adjustments
- Sales Tax Return Preparation and FBR Portal Overview
- Withholding Sales Tax and Relevant Compliance Requirements
- Reconciliation, Audits, Notices, and Penalties
- Practical Sales Tax Calculation and Return Case Study
Who is this course for?
- Accountants and finance professionals
- Tax consultants and tax practitioners
- Business owners and company managers
- FBR compliance and accounts staff
- Freelancers offering taxation services
- Students pursuing advanced taxation knowledge
