The sales tax changes introduced in Pakistan's Budget 2016/17 are effective from 1 July 2016. One of the main changes is an increase in the sales tax registration threshold for manufacturers from total revenue of PKR 5 million to total revenue of PKR 10 million in the previous 12 months. However, the registration requirements in other cases remain unchanged, including:
- Manufactures whose utility bills exceed PKR 800,000 in any tax period in the previous 12 months;
- Retailers with total revenu…