Скачать или смотреть Clarification with regard to Invoices issued by Restaurants in Punjab

NTN- Is a registration number issued by the FBR (Federal Department) for income tax purposes.

PNTN - is a registration number issued by the PRA (Provincial Department) which incase of restaurants is for collection of sales tax on services.

STRN - is also collected by the FBR but is only applicable to sale of goods, which does not apply to restaurants.

Income tax is a direct tax which means that it is paid directly by the restaurants on their profits

Sales tax be that on services or goods is an indirect tax. In case of restaurants consumer pays tax to the restaurant which then submits it to the exchequer.

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