PRA (Punjab Revenue Authority) Services - Ayesha Khalid Law Associates
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PRA (Punjab Revenue Authority) Services

Complete Punjab Sales Tax on Services Compliance

The Punjab Revenue Authority (PRA) administers the Punjab Sales Tax on Services Act 2012 — a provincial tax that applies to a wide range of services provided or rendered in Punjab. Service providers including consultants, IT companies, restaurants, hotels, event managers, advertising agencies, insurance companies, banks, telecom operators, and many others are within the PRA's jurisdictional net. PRA registration, monthly return filing, input adjustment claims, and audit defense are all areas where specialist legal guidance saves businesses significant time and money.

Ayesha Khalid Law Associates provides complete PRA compliance services — from initial registration on the PRA e-filing portal, to monthly return preparation, input tax claim reconciliation, and handling PRA show-cause notices and audit proceedings. We also advise on the critical issue of overlapping jurisdiction between FBR (for goods and federal services) and PRA (for services in Punjab) — a common source of double taxation and compliance confusion that requires careful navigation.

For clients dealing with PRA enforcement actions — including de-registration, penalty orders, and assessment proceedings — our lawyers prepare detailed legal replies and represent clients before PRA adjudicating authorities and the Punjab Service Tribunal. We also advise on the interaction between PRA obligations and FBR sales tax registration for businesses operating in both the goods and services sectors, ensuring that input credits are correctly allocated and no tax is paid twice on the same transaction.

Frequently Asked Questions

PRA taxes a broad range of services specified in the Second Schedule to the Punjab Sales Tax on Services Act 2012. These include IT services, telecom services, restaurants, hotels, insurance, banking, financial services, advertising, event management, transportation, and many other categories. New services are added regularly through annual Punjab Finance Act amendments.
Yes. PRA is a provincial authority separate from FBR. Service providers in Punjab must register with PRA independently of their FBR sales tax registration. A business providing both goods and services may need to be registered with both FBR and PRA simultaneously.
The standard PRA rate is 16% on taxable services. However, reduced rates apply to certain services — for example, restaurants, marriage halls, and IT services may qualify for lower rates under PRA notifications. We advise on the correct rate applicable to your specific service.
Yes. PRA allows registered service providers to claim input tax credit on taxable services and goods purchased for use in providing taxable services, subject to conditions specified in the Act. Correct input adjustment requires careful documentation and reconciliation.

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Office Hours: Mon–Sat 9:00 AM – 7:00 PM  |  Rawalpindi / Islamabad, Pakistan