What a Null Sales Tax Return Is
If your business is registered for Sales Tax but had no taxable activity – no sales, no purchases, nothing to report – for a given tax period, you still need to file something. That’s what a Null Sales Tax and Federal Excise Return is for: a simple statement confirming there’s nothing to declare for that period, available for tax year 2022 onwards.
This is different from your regular Sales Tax return – there’s no Data tab, no annexures, no Payment tab. It’s a short, dedicated task specifically for periods with zero activity.
Step 1: Open the Null Return Task
From your IRIS dashboard, go to “Declaration” in the mega menu and click “Null Sales Tax Return and Federal Excise Return” under the “Return/Statements (Original)” section.
Step 2: Select Your Tax Year
IRIS opens the Null Sales Tax return form and asks you to select a tax year. Click the “Period” button to open the tax period search window, enter the year, and click the search icon – a list of available tax durations appears. Click “Select” against the period you want to file the null return for, and IRIS opens the main task window.
Step 3: Add a Reason or Comment
The task includes a “Content” area where you can add a reason or comment explaining why you’re filing a null return for the period. IRIS pre-fills some default content here, which you can edit as needed.
Step 4: Verify and Submit
Click the “Verification” tab, enter your PIN code, and click “Verify Pin.” Then click “Submit” to file the null return for the selected tax period. IRIS shows a confirmation message – click “Yes” to confirm submission, or “No” to go back and make changes first.
Step 5: Check Your Submitted Return
Once submitted, the null return is available in read-only view under the Completed Tasks section of your IRIS dashboard – the same place your regular filed returns show up.
Common Mistakes We See With Null Returns
- Not filing anything at all for a zero-activity period. Even with no sales or purchases, registered taxpayers are still expected to file – a null return exists specifically so you’re not left with a filing gap.
- Filing a regular Sales Tax return with everything left blank instead of using the dedicated Null Return task. Use the specific “Null Sales Tax Return and Federal Excise Return” option under Declaration rather than trying to submit an empty version of the standard return.
- Leaving the Content/reason field blank or unedited without checking that the pre-filled comment actually reflects your situation for that period.
FAQ
When should I file a null return instead of a regular Sales Tax return?
When you had genuinely no taxable sales, purchases, or other activity to report for that specific tax period, despite being registered for Sales Tax.
Do I still need my PIN to file a null return?
Yes – the Verification tab requires your PIN code, the same as filing a regular Sales Tax return.
Where can I find a null return after I’ve submitted it?
Under the Completed Tasks section of your IRIS dashboard, in read-only view – the same place your regular filed returns appear.
Is a null return available for older tax years?
It covers tax year 2022 onwards. For earlier periods, filing requirements followed the older e.fbr portal process.
For the full filing process when you do have activity to report, see our step-by-step guide to filing a Sales Tax return in Pakistan.
