02

Tax and IPR

Regulations
 Tax
Social contract between citizens and the economy
 Types of Taxes
Restaurant will run as a sole proprietorship so there will
be no double taxation and profits will only be taxed
once. Owner is required to register and pay for these
types of taxes:
Income Tax

Sales Tax

Other Taxes
 Income Tax
Applicable on
Income taxProfits
is collected by the Federal
Government (FBR) and is applicable on
taxable income and profits
NTN Registration
NTN is National Tax number
issued by Federal Board of
Revenue (FBR) for individuals,
Sole Traders, Association of
Person and Companies. This is
for Income Tax and is NOT
related to Sales tax/GST
Income tax has to be filed once a year at the close of
the Financial Year.

Income Tax Bracket

Income up to Rs 400,000 - (Zero 0%) Rs 400,001 to Rs 600,000 : (5% of the amount
above 400,000)

Rs 600,001 to Rs 1,200,000 : (10,000 + 10% of Rs 1,200,001 to Rs 2,400,000 : (70,000 + 15%

the amount above 600,000) of the amount above 1,200,000)

Rs 2,400,001 to Rs 3,000,000 : (250,000 + Rs 3,000,001 to Rs 4,000,000 : (370,000 +

20% of the amount above 2,400,000) 25% of the amount above 3,000,000)

Rs 4,000,001 to Rs 6,000,000 : (620,000 + Above Rs 6,000,000 : (1,220,000 + 35% of the

30% of the amount above 4,000,000) amount above 6,000,000)
Sales Tax
GST on services will be collected by Provincial
16% Rate
Revenue Authority that is Sindh Revenue Board
(SRB), GST that is collected on services has to
be filed with the respective Provincial Revenue
Authority where the services are provided,
whereas the GST collected on supply of all
goods has to be filed with FBR.

SNTN is Sindh Sales Tax registration

Number or SNTN issued by Sindh
Revenue Board (‘SRB’) under the Sindh
Sales Tax on Services Act 2011 extending
to the whole Province of Sindh.
Other Taxes
Tax on salaries of employees

Tax on tips
 IPR
Protecting Restaurant’s Intellectual Property
Restaurant’s Logo
Name

Trademark
Name of Food
Menu Items Design
Copyright

Menu Marketing Restaurant’s

Designs Materials Website
 Trade Secrets

Recipes and Specific ways of

ingredients detail cooking

Customer and
Vendor List
How to Register?
Copyright Trademark
Filing of application Application of Trademark

Examination Cash receipt and trademark number allotment

Publication in newspaper (Artistic Work only) Examination, objections are communicated

Opposition, if any If no objections, application will be published in

the Trade Marks Journal
Issuance of Certificate by Registrar (Registration) Certificate is issued by the Registrar