ISLAMABAD: The Federal Board of Revenue (FBR) has the authority to transfer a registered person’s sales tax registration from one Large Taxpayers Office (LTO) or Regional Tax Office (RTO) to another, according to Rule 8 of the Sales Tax Rules, 2006, updated for 2026.
The transfer may be carried out if a business shifts its operations to a new jurisdiction or for any other valid reason approved by the FBR. Once the transfer is executed, the new office assumes full jurisdiction over the registration, including all ongoing matters, and all records and responsibilities are moved seamlessly.
An intimation letter is sent to the registered person, with a copy forwarded to the concerned LTO or RTO.
To request a transfer, taxpayers must submit Form STR-I online. In cases where online filing is not possible, the application along with required documents can be submitted to the Commissioner Inland Revenue at the relevant RTO. The office is then required to enter the application into the computerized system within three days.
The FBR clarified that a transfer does not affect tax obligations, and all pending actions continue under the new office. Registered persons moving their business to a new city or office can also apply for transfer using Form STR-I.
This measure ensures transparency, compliance, and smooth administration of sales tax registrations across the country.
