PRA-Iris Sales Tax Return User Manual

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Table of Contents
1. Introduction ............................................................................................... 5
1.1 SCOPE OF THE DOCUMENT ................................................................................................... 5
2. Getting Started .......................................................................................... 6
2.1 Log in to the PRA-Iris Portal ............................................................................................................. 6

3. Invoice Management ................................................................................. 8

3.1. TO ADD INVOICES THROUGH DATA ENTRY ......................................................................... 8
3.1.1. Add Sales Invoice ....................................................................................................................... 11
3.1.2. Add Purchase Invoices ........................................................................................................ 13
3.1.3. Add Sales Invoices claiming Withholding Tax ..................................................................... 14
3.1.4. Add Credit/ Debit Note Invoices: ....................................................................................... 14
3.4.1.2. Add Debit Note Invoices .................................................................................................... 17
3.2. UPLOADING INVOICES THROUGH EXCEL SHEETS ......................................................... 18
3.2.1. Uploading of Sales invoices through Excel Sheet: .............................................................. 18
3.2.2. Uploading of Other invoices through Excel Sheet .............................................................. 20

4. Sales Tax Return Filing ............................................................................. 21

4.1. CREATING SALES TAX RETURN ...................................................................................... 21
4.2. SALES TAX CREDIT TAB ................................................................................................... 23
4.3. SALES TAX DEBIT TAB ..................................................................................................... 23
4.4. PAYABLE/REFUNDABLE .................................................................................................. 23
4.5. HEAD WISE PAYABLE ...................................................................................................... 24
4.6. ANNEX – G (ARREARS) .................................................................................................... 24
4.7. ANNEX C (DOMESTIC SALES) .......................................................................................... 25
4.8. ANNEX C1 BRANCH WISE DOMESTIC SALES .................................................................. 27
4.9. ANNEX – A (PURCHASES)................................................................................................ 30
4.10. ANNEX – B (IMPORTS) ................................................................................................ 31
4.11. ANNEX-I (DEBIT CREDIT NOTES) ................................................................................. 32
4.12. ANNEX – D (EXPORTS) ................................................................................................ 33
4.13. PAYMENT .................................................................................................................... 34
4.14. VERIFICATION ............................................................................................................. 35
4.15. PRINT SALES TAX RETURN .......................................................................................... 35
4.16. CONCEPTS OF LIABILITY CREATED AGAINST 7A AND EXPLANATION ON ACCOUNT OF 7B
& 7C IN SALES TAX RETURN ....................................................................................................... 36
5. Revision of PRA-Iris Sales Tax Return ....................................................... 37
5.1 FILING OF APPLICATION FOR REVISION OF SALES TAX RETURN .................................... 37
5.2 FILING OF REVISED SALES TAX RETURN ON PRA-IRIS .................................................. 40
6. Filing of Sales Tax Return Extension Application ...................................... 42

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7. Filing of Withholding Statements ............................................................. 44

7.1. STATEMENT OF RECORDS .............................................................................................. 46
8. Filing of Statement for Collecting Agent ................................................... 48
8.1. COLLECTING STATEMENT FILED BY BANKS .................................................................... 48
8.2. FILING OF STATEMENTS COLLECTING AGENTS OTHER THAN BANKS .......................... 50

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1. Introduction
Pakistan Revenue Automation Limited is the major IT service provider of Punjab Revenue
Authority (PRA) since its establishment in 2012. As a service provider, PRAL has been supporting
PRA in automating taxpayer registration, sales tax returns, and revenue collection systems. PRA
is the first provincial revenue collection agency in Pakistan to surpass collection of PKR 240
billion through effective use of IT based systems. PRA is on its way to achieve the goal of end-
to-end automation of all business processes by implementing PRA-Iris. As a first step, PRA has
successfully implemented its registration module in PRA-Iris and the next giant leap in PRA
automation is PRA-Iris Sales Tax Return. Earlier PRA has joined hands with FBR and other three
provincial revenue authorities on Single Sales Tax Return which again is a great achievement
towards ease of doing business and taxpayers facilitation operating on cross provincial level.

1.1. Scope of the Document

This document is a complete guide for users about e-filing of PRA-Iris Sales Tax Return covering
the following aspects:

1. Invoice Management
2. Sales Tax Return Filing

▪ Annex-A (Purchases)
▪ Annex-B (Imports)
▪ Annex-C (Domestic Sales)
▪ Annex-C1 (Branch wise Domestic Sales)
▪ Annex-D (Exports)
▪ Annex-I (Debit/Credit Notes)
▪ Payment
▪ Verification
3. Filing of Withholding Statement
4. Filing of Collecting Statement
5. Application for Sales Tax Return Revision
6. Application for Sales Tax Return Extension

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2. Getting Started

2.1 Log in to the PRA-Iris Portal

1. Open the PRA-Iris portal through the link https://reg.pra.punjab.gov.pk/public/txplogin.xhtml.
2. Enter your Username.
3. Enter your Password.
4. Click on the "Login" button.

5. After successful login, the user will be redirected to PRA-Iris main dashboard.

6. The user will find four folders at the right panel as under
a. Draft: unsubmitted documents/ communication which can be edited as well as
deleted
b. Inbox: document/ communication taxpayer has received from tax office and
needs compliance by him

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c. Outbox: documents/ communication which has been initiated by the taxpayer

and require response from the tax office; and
d. Completed Tasks: documents/ communication which have been submitted and
no compliance or response is pending.
7. On top of the screen, the user will find horizontal tabs from where he can initiate the
new tasks/ jobs.
8. The user/ taxpayer may also view his profile, generate and print his PRA registration
certificate, change his Password or PIN through the PRA-Iris.
The PRA-Iris return filing system is based upon the STRIVe Sales Tax Realtime Invoice
Verification System. The taxpayer may use the PRA-Iris system for adding invoices through
invoice management system, file their sales tax return for a selected tax period and import bulk
sale invoices.

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3. Invoice Management

1.2. 3.1. To Add Invoices through data Entry

The “Invoice Management” allows taxpayers to provide/ enter invoice (Sales, Purchase, Debit
or Credit Note) data. The sales or purchase invoices of domestic transactions may be entered as
under:
1. Click “Invoice Management” option from Iris main menu and select “Sales Ledger” sub
menu as shown below:

2. PRA-Iris will redirect user to “Sales Tax Invoice Management” section with a list of available
filters to search invoice records as shown below:

3. For users facilitation, the Invoice details do not disappear upon saving the invoice so as
to enable the users to enter multiple items against same invoice. In order to clear
contents, the user will have to re-set the invoice details.
4. To re-set invoice details and add items under a different invoice, click on “Clear” button
as shown below:

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5. To edit a saved invoice, click on the edit icon shown below:

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6. To delete a saved invoice, click on the icon representing delete below:

7. The system will prompt the user upon clicking the delete option “Are you sure you want
to delete invoice(s)?”
8. Upon closing invoice details window, PRA-Iris will redirect user to domestic transactions
section where details of all saved records can be found by applying filters as shown
below:

9. All Sales/ purchase Invoices, Debit and Credit note data entered by taxpayers will be
visible under their respective annexures in “Sales Tax Return”. As soon as user creates a
Sales Tax Return, all invoices already available in system including third party invoices will
be auto loaded in relevant annexure. In case the Sales Tax Return is created before adding
invoice, click “Load Invoices” as shown below:

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3.1.1. Add Sales Invoice

1. To add new purchase or sale invoice, click on “Add Invoice” button provided for
domestic transactions as follows:

2. PRA-Iris will open invoice details window with a radio option to select “Sales” for sales
invoices and add details as shown below:

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3. After selection of invoice type, enter values for a sales invoice and related items by filling
out all mandatory fields and then click "Save Item" button as shown below:

4. After saving invoice details, PRA-Iris will reflect saved information under “Item(s) List” with option to
edit and delete items as shown below:

5. Repeat step 3 to add multiple items against the selected invoice. Saved items detail will be
listed as shown below:

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3.1.2. Add Purchase Invoices

1. Select “Purchase” for entering purchase invoices once the window captioned “invoice detail”
will appear;
2. After selection of invoice type, enter fields of purchase invoice click "Save Item" button as
shown below:

3. Saved items detail will be enlisted as shown below:

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3.1.3. Add Sales Invoices claiming Withholding Tax

1. The invoices claiming Withholding tax will also be entered through Invoice Management;
2. Add sales invoices through using the invoice management as explained under Section 2.2.
3. Save the sales invoice.
4. Enter the invoice again with same particulars except invoice type as STWH;
5. Provide the amount of Sales Tax Withheld while providing item details in the invoice
selected as STWH;
6. Save the invoice.

3.1.4. Add Credit/ Debit Note Invoices:

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Credit Notes are claimed mainly on account of Sales Returns by the service provider whereas
Debit Notes are claimed mainly on account of Purchase Returns by service recipients and are
claimed in Annexure I of sales tax returns within 90 days from the date of sales. In case of
supply to registered taxpayers, Credit Note cannot be allowed in Annexure I unless the service
recipient claims the Debit Note in his return. Hence, in case of registered persons, the process is
to be initiated by the service recipients.
3.1.4.1. Add Credit Note Invoices
1. To add Credit Note Invoice, click “Invoice Management” and then click “Add Invoice”;

2. After the selection of “Sales” radio button, select invoice type as Credit Note;
3. Provide detail of the credit note like number and date of Credit Note issued;
4. Provide sales invoice reference number allocated by the system against which the credit
note is to be claimed;
5. Select the reason for Sales Returns and provide text in remarks.
6. The credit note invoice will be saved as shown below:

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7. To view details of an Original Sale Invoice, click on the “Reference Number” displayed in
the grid;
8. The system will retrieve the details of the invoice against which credit note is to be claimed
for your reference as shown below:

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3.4.1.2. Add Debit Note Invoices

1. To add Debit Note Invoice, click “Invoice Management” and then click “Add Invoice”;

9. After the selection of “Purchase” radio button, select invoice type as Debit Note;
10. Provide detail of the Debit note like number and date of Debit Note issued;
11. Provide sales invoice claimed as purchase reference number allocated by the system
against which the debit note is to be claimed;
12. Select the reason for issuance of debit note and provide text in remarks;
13. The debit note invoice will be saved;
14. To view details of a Sale Invoice against which debit note is to be claimed, click on the
“Reference Number” displayed in the grid;
15. The system will retrieve the details of the invoice against for your reference.

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3.2. Uploading Invoices Through Excel Sheets

For bulk uploading of invoices, a template of Excel file is available at

e.pra.punjab.gov.pk/public/txplogin.xhtml. The taxpayer can use “Validate” option available

in Excel file to verify data offline before uploading it in PRA-Iris. The taxpayer will also validate
data online to perform remaining validations once the file is uploaded. In case of any validation
error, Iris will not save or reflect any data provided in the imported Excel file.

3.2.1. Uploading of Sales invoices through Excel Sheet:

1. To import sales invoices, the taxpayer will log in to PRA-Iris account, and will click “Invoice
Management” and then click “Sales Ledger”.

2. A Window captioned Sales Invoice Management will appear.

3. Click on "Download Sales Invoice Template," which will redirect taxpayer to
e.pra.punjab.gov.pk/public/txplogin.xhtml, where they can download the Sales Invoice
template (MS Excel).

4. The above link may directly be used to download Sales Invoice templates.

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5. Click on “Sales Invoice Template” for downloading as shown below:

6. Enter the invoice data in the relevant fields;

7. Validate data offline using “Validate” button provided in excel template file.

8. Once the data is completely entered in Excel sheet, and offline validations are completed,
Login to Iris Login.
9. Click “Invoice management” and then “Sales Ledger”.

10. Pra-Iris will redirect user on “Sales Tax Invoice Management”.

11. Click “Choose File” button from top left right corner of the screen as shown below.
12. Click “Import” after browsing and selecting the file.

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13. After clicking the import option, click “Validate” button.

14. PRA-Iris will run online validation and load verification status as Valid or Invalid with error
stated in “Remarks” field as follows:

15. To correct invalid record, select and edit relevant invoice (see Section 2.1 for details about
editing invoices). Invoice status will turn to “Valid” after modification and validation as per
given remarks.

3.2.2. Uploading of Other invoices through Excel Sheet

The same method will be adopted while uploading the “Annexure A” invoices, “Annexure D”
invoices and “Collecting Agent Statement”.

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4. Sales Tax Return Filing

4.1. Creating Sales Tax Return
1. Log in to PRA-Iris;
2. The system will redirect the user to PRA-Iris main dashboard;
3. Select “Sales Tax” from PRA-IRIS main menu;
4. Select “35 (Monthly Sales Tax Return filed voluntarily)” from the options available from the
drop down list;

5. After selection of return from menu, a new window will appear with a message to select
the tax period for which sales tax return is to be filed:

6. Click on the “Period” button to select the tax period.

7. Enter the Tax Year and click the “search” icon.

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8. Select the desired tax period from the list.

9. The system will redirect the user to main task window of “35 (Monthly Sales Tax Return filed
voluntarily)” with “Data” tab open as shown below:

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4.2. Sales Tax Credit Tab

1. Click the “Sales Tax Credit” link from the left menu.
2. Click the “Calculate” button. The system will display the calculated results against
relevant amount codes as shown below:

4.3. Sales Tax Debit Tab

1. Click on the “Sales Tax Debit” tax from the left menu;
2. Click on the “Calculate” button. The system will display the results calculated against
relevant amount codes as shown below:

4.4. Payable/Refundable
1. Click on the “Payable/Refundable” link from the left menu.

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2. Click on the “Calculate” button. The system will display the results after calculation
against relevant amount codes as shown below.

4.5. Head Wise Payable

1. Click on the “Head Wise Payable” link from the left menu.
2. Click on the “Calculate” button. The system will display the results against relevant
amount codes.

4.6. Annex – G (Arrears)

1. Click on the “Annex – G (Arrears)” tab from the left menu.

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2. Click “+” button against each category i.e. Default Surcharge, Arrears (Sales Tax) and
Penalty/ fee;
3. A window will pop-up to enter the detail and click “OK” to save the amounts.

4.7. Annex C (Domestic Sales)

1. Click on the “Annex C (Domestic Sales)” tab. Click “Load Sales” to load all invoices.

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2. Sales Invoices as well as ST Withheld invoice(s) relevant to the tax period will be reflected in
the tab “Annex C Domestic Sales” as shown below:

3. Click “Submit” to submit the Annexure C.

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4. A message will appear “Annex C - Domestic Sale Submitted successfully”.

5. After submission of Annex C, the Un-submit button will be enabled so that the Annexure
may be unsubmitted prior to submission of Sales Tax return as shown below:

4.8. Annex C1 Branch Wise Domestic Sales

1. Click on the "Annex C1 Branch Wise Domestic Sales" tab.

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2. Click the "Add" button and provide the required details for each invoice:
o Business Name
o Service Code (HS Code)
o Sale Value
o Sales Tax Involved

3. To ensure a smooth submission process, always check and verify that the Sales Value and
Sales Tax totals against each HS Code and the Grand total against branch wise domestic
sales should be matched with the Total Sales declared in Annexure C (Domestic Sales).
4. After entering the mandatory fields, the branch/business wise sales is added, as shown
below:

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4.9. Annex – A (Purchases)

1. In order to add purchase invoices, click on the “Annex-A (Purchases)” tab;

2. Click on the Load Invoices button and, the “Load invoice(s)” screen will appear as shown
below:

3. The taxpayer may load invoices either entered manually or the invoices that are declared
by his service providers as Sales in Annexure C of their sales tax returns.
4. Claim the desired invoices by selecting the invoices and pressing the ‘Claim tab’.

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4.10. Annex – B (Imports)

1. Click on “Annex-B” tab, the “Annex-B” screen appears as shown below:

2. Click on the "Load GD(s)" button;

3. “Load GDs” screen shall appear with all GD(s) in the grid as shown below:

3 Select desired GD(s), and click on “Claim” button;

4 A message “Invoice(s) claimed successfully” will appear.

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4.11. Annex-I (Debit Credit Notes)

The Debit/ Credit Notes are claimed in Annex I once the debit/ credit invoices are entered while
using Sales Tax Invoice Management as explained in the relevant section.
1. Click on “Annex-I” tab as shown below:

2. Click on “Load Debit/Credit Notes” to load the debit/ credit note invoices in Annex I.

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4.12. Annex – D (Exports)

1. Click on “Annex-D (Exports)” tab;

2. Click on “Add Invoice” tab and “Add invoice” window will open as shown below:

3. Enter all mandatory fields on account of each Export invoice;

4. Press “Add” button to add invoice.

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4.13. Payment
5 Click “Payment” tab to retrieve the Computerised Payment Receipt (CPR) wise information
of taxes deposited at the bank as follows:

6 To retrieve the list of Computerized Payment Receipts (CPR), click ‘+’ icon;
7 A window containing list of all CPRs relevant to tax period will appear as shown below:

8 Click “Select” link to claim desired CPR as tax payment along with sales tax return;
9 A taxpayer can select and attach multiple CPRs up to the amount of liability calculated by
the system;
10 The attached CPR(s) will be listed under the payment tab as shown below:

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11 Any of the CPR may be deleted by clicking the “delete” icon present against each CPR.

4.14. Verification
1. After completion of data entry, click on the “Verification” tab to verify the data provided
in sales tax return;
2. Enter PIN and click “Verify Pin” provided against the PIN field.

3. Click the “Save” button to save the task as a draft.

4. Click the “Submit” button to submit the completed return. Once submitted, the return
will no longer be editable.

4.15. Print Sales Tax Return

1. Click on the “Print” button for a PDF version of the Sales Tax Return.
2. To print the return with Annexure details, click on the "Print with Annexures" tab.

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1.3. 4.16. Concepts of liability created against 7a and explanation on

account of 7b & 7c in Sales Tax Return
2. 7a liability can be created in the sales tax return of the tax period following the period where
either the adjustment was allowed or credit of tax payment has been allowed but no
amount was deposited in Government Exchequer against those invoices. One of such
examples is that 7a liability is created in the sales tax return where input adjustment has
been claimed for the previous tax period on account of service received from service
providers who, though submitted Annex C but did not submit their sales tax returns for the
said tax period;
3. 7a liability can also be created where the service provider has been provisionally allowed in
Sales Tax Return the credit of Withholding by the system but Withholding Agent has not
deposited the amount of tax Withheld. In the proceeding tax period, the system calculated
the liability against 7a;
4. The system will not allow taxpayer will to submit his ST-Return for the tax period until 7a
liability is discharged/ paid;
5. After the discharge/ payment of 7a liability, the said paid amount is reflected against 7c in
the following tax period’s Sales Tax Return.
6. If taxpayer’s service provider subsequently files/ submits the tax return alongwith tax
payment or the Withholding Agent deposits the amount, the system will reflect the said

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amount against 7b (previously reflected against 7c) and the taxpayer is entitled to claim its
adjustment against his liability for subsequent tax period(s).

5. Revision of PRA-Iris Sales Tax Return

6.1. 5.1 Filing of Application for Revision of Sales Tax Return

The application for revision of return may be filed through PRA-Iris if the original return is
already filed through PRA-Iris. In order to file application for return, the following steps may be
followed:
3. Click "Sales Tax" on the Horizontal Bar Menu at the top of the screen of PRA-IRIS portal.
4. A Vertical Drop-Down Menu will appear. Under the “Revision Applications”, click "35 (6)
Application to Revise Sales Tax Return."

4. Click on the "Period" button on the right of the screen. A dialog box will appear.
5. Enter the relevant tax year in the "Tax Period" field. Click on "Search."
6. Click on "Select" next to the dates that appear in the box.

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7. Type the contents of application stating the reasons for revision in the "Contents" tab.

8. Create the draft of the proposed revised return and save it. The draft can be created as
explained in Section 4.2 below. The revised return cannot be submitted unless the
application for revision is approved by the relevant tax officer;
9. To attach a supporting document, file or proposed return in the attachment tab, click on
the “+” icon as shown below:

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10. Click on the "Submit" button on the Horizontal Bar Menu at the top of the screen.

11. Click on the "Print" button on the Horizontal Bar Menu at the top of the screen to print
the application.

12. When the concerned Tax Officer passes an order on the application, it will be available
in your PRA-Iris Login in “Completed Tasks” folder.

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5.2 Filing of Revised Sales Tax Return on PRA-Iris

1. Click "Sales Tax" on the Horizontal Bar Menu at the top of the screen.
2. A drop-down menu will appear;
3. Click "Returns / Statements (Revised),";
4. Select "35(6) Revised Sales Tax Return"
5. The interface for filing of revised return will appear.

6. Click on the "Period" button on the right of the screen. A dialog box will appear;
7. Enter the relevant tax year in the "Tax Period" field. Click on "Search."
8. Click on "Select" next to the tax period appearing in dialogue box.

9. The form containing fields and tabs of revised Return will appear. Edit the data
wherever required and submit the Return.

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10. Click on the verification tab;

11. Enter PIN and click on “Verify PIN”
12. Click “Save” button;
13. The saved return will be available in “draft” folder;
14. Upon approval by the relevant tax officer, the draft return may be submitted;
15. Once approval is issued upon application for filing of revised return, click edit on the
draft return in “Draft” folder;
16. Click the “Submit” button;
17. Upon submission, the following message is displayed:

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7. Filing of Sales Tax Return Extension Application

To file an application for extension for filing the PRA-Iris Sale Tax Return, these steps may be followed:

1. Login to PRA-Iris;
2. At horizontal menu available at the top of the screen, click “Sales Tax”;
3. On the sub- menu, click “35 (Application for Extension of Filing of Sales Tax Return)” under
“Extension Applications”;

4. A new window will appear;

5. Click on the “Period” button which will pop-up a dialog box;
6. In the dialog box, enter the relevant tax year against “Tax Period” and click “Search”;
7. “Select” the tax period for which the extension is required.

8. Type the reasons for extension in the text box under Content tab;
9. To attach a supporting document or file in Attachment Tab, click on “+” icon;
10. Click on the “Submit” button at horizontal menu present at the top of screen.

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11. To get a print of your application, click on “Print” button located at the horizontal menu;
12. Once the Tax Officer passes an order upon application, the said order may be found in
“Completed Task” folder.

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8. Filing of Withholding Statements

1. Login to PRA-Iris;
2. Click on Withholding from the horizontal menu of PRA-Iris portal;
3. Click “Sales Tax Withholding Agent” from the drop-down list;

4. A new window will appear;

5. Click “Period” button located on the right side of the screen. This will pop up a dialog
box;
6. In dialog box, enter the relevant tax year against “Tax Period” and click Search icon.
7. Select the relevant tax period for which Withholding Statement is to be filed.

8. Withholding statement format containing tabs like data, statement of record, payment and
verification will appear.

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9. Enter the required details in the provided fields. In case no withholding invoices relates to
tax period, the taxpayer can submit a nil statement by not uploading any STWH invoices;
10. Click on "Annex G" tab.
11. Click each tab one by one and add required data by clicking on the “+” button against each
field.

12. Fill in the following mandatory fields required against each entry:
1. Tax Period (Month and Year)
2. Detail/ description

13. Press ok to enter the required data.

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8.1. Statement of Records

3. The system provides a platform for the taxpayer to view the statement of records for the
relevant tax period with the return.
a. Loading Sales Tax Withholding Invoices
o Taxpayers can auto-load sales tax withholding invoices by clicking on the "Load
Invoices" tab for the relevant tax period, where they are listed as the buyer.
b. Delinking Sales Tax Withholding Invoices
o Taxpayers can remove sales tax withholding invoices by clicking on the "Delink"
tab, which will delink them from the relevant tax period.

4. In case of payable amount, click “Payment” tab;

5. Click on “+” icon for the list of CPRs;
6. Click “Select” to attach and claim the relevant CPR of the required amount.

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7. Click on the verification tab;

8. Enter PIN and click on Verify PIN;
9. Click “Submit” button to submit the statement.

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9. Filing of Statement for Collecting Agent

9.1. Collecting Statement filed by Banks

1. Login to PRA-Iris;
2. Click “Sales Tax”;
3. Select "Monthly Return for Collecting Agent" option;

4. A new window will appear. Click on the “Period” button at the right side of screen. This
will pop up a dialog box;
5. In the dialog box, enter the relevant tax year against “Tax Period” and click “Search”;
6. Select the appropriate period for which collecting statement is required to be filed.

7. The following screen will appear:

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8. Click "Collecting Agent" tab;

9. Click "Add Collecting Agent" button to enter relevant details;

10. After entry of details in all mandatory fields, click "Add" button to add invoice. The
invoice will be added as provided below:

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11. By selecting the invoices already added, the following options are enabled to use for
desired action relevant to these invoices:
a. Edit
b. View
c. Delete
d. Summary, and
e. Print.

9.2. Filing of Statements Collecting Agents other than Banks

In order to file Collecting Statements other than banks follow the steps as below:

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1. Click "Invoice Management" and select "Sales Ledger";

2. A new screen will appear captioned “Sales Tax Invoice Management”. Click ‘Add Invoice
For’ and then select “Collecting Agent” from the drop-down list as shown below:

3. A new window namely “Invoice Details” will appear.

4. Enter the required details in all fields and click “Save Item” to save the invoice.

5. Collecting Agent will select the invoice type “Sale Invoice CA,” as shown below:

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6. The saved invoice can be edited by selecting "Edit" option or can be deleted by clicking the
icon representing delete.

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7. The invoices added by the collecting agent will be claimed in Annexure C of the “Monthly
Return for Collecting Agent”. Once you click the "Load" button, the added invoices will be
loaded and displayed as shown below:

8. Click “Submit” to submit the Annexure C

9. A message will be displayed as “Domestic Sale Submitted successfully”. After submission,
PRA-Iris will enable Un-submit button so as to enable the taxpayer to Un-submit invoices
before return submission.

10. To link invoices, the collecting agent will click on the "Link" tab. For de-linking invoices, the
collecting agent will click on the "De-link" tab.

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11. The collecting agent can view the invoice summary by clicking on the "Summary" tab. The
invoice summary will be displayed as shown in the screen below:

12. The collecting agent can print invoices in PDF format by clicking on the "Print" tab.

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13. Attach CPRs of the amount paid for the relevant tax period.
14. If there is any tax payable, perform one of the following:
a. Attach a CPR of the same or greater amount.
b. Generate a Bill on account of payable amount and attach the CPRs after payments.

15. For verification, the Collecting Agent will click on the "Verification" tab, enter the
verification PIN, and then click "Verify PIN," as shown in the screen below:

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