Placeholder image

Sales Tax records

Record of Sales

The record of sales should indicate the following details of goods supplied or services rendered:

  • Description.
  • Quantity.
  • Value.
  • Name and address of the customer, and
  • Amount of tax charged.

At the end of each month, a registered person must add up the sales tax shown in these records, and transfer the total to sales tax account as output tax.

Copyright © . All rights reserved. Federal Board of Revenue Govt of Pakistan.