The province has provided details on Provincial Sales Tax (“PST”) Outreach Reviews, with an information notice issued in December 2013, regarding the initiative that is in place as part of the Ministry of Finance’s compliance program. PST Outreach Reviews are available to all businesses operating in Saskatchewan and are typically focused on small to medium-sized businesses. The review process will not initially result in an assessment for errors that are detected during the review. Instead, organizations will be given the opportunity to make corrections on a supplemental PST return. In addition, if sales tax overpayments are noted, the compliance officer will provide the registrant with information on applying for a refund.
Furthermore, organizations that have not been provided with a PST number by their customer, may now consult the online PST registry, to confirm a business has either a vendor’s licence or a registered consumer number. Only organizations with a vendor’s licence may purchase goods for resale exempt from PST.
The registry is available at: SK PST Registry