In Pakistan, the sales tax on restaurants is subject to the Sales Tax Act, 1990, and its associated regulations. As of my knowledge cutoff in September 2021, the standard sales tax rate applicable to restaurants in Pakistan is 13%. However, it’s important to note that tax rates and regulations can be subject to change, so it is advisable to consult the latest information from the Federal Board of Revenue (FBR) or a qualified tax professional to confirm the current sales tax rate for restaurants in Pakistan. They will have the most up-to-date and accurate information regarding tax rates and any recent amendments to the tax laws in Pakistan.