0106·The buyer is not registered for sales tax

What this means

The buyer may hold an NTN without a sales tax registration, or their registration may have lapsed. Either way the registered-buyer declaration is wrong.

Why it happens

• An income tax NTN was mistaken for a sales tax registration.
• The buyer's registration lapsed after the customer record was created.
• Status was asserted by the customer rather than verified with FBR.

How to fix it

1. 1Verify status against FBR rather than accepting the customer's word.
2. 2Re-verify periodically — lapses are not notified to you.
3. 3Where the buyer is genuinely unregistered, correct the record; further tax will then apply.

Related errors

• 0053Buyer registration type does not match the buyer's profile
• 0107Buyer registration number does not match
• 0080Further tax cannot be empty