Register For Income Tax | Process & Requirements

The first step of filing your Income Tax Return is to register yourself with Federal Board of Revenue (FBR).

• For Income Tax Registration Individual can register online through Iris Portal
• Whereas, the principal officer of AOP and Company needs to visit Regional Tax Office (RTO)

REQUIREMENTS BEFORE REGISTRATION

AN INDIVIDUAL NEEDS TO ENSURE THAT THE FOLLOWING INFORMATION IS AVAILABLE BEFORE STARTING E-ENROLLMENT.

Requirements of e-enrollment for an individual are as follows:

• CNIC/NICOP/Passport number
• Cell phone number in use
• Active e-mail address
• Nationality
• Residential address
• Accounting period
• In case of business income
  • business name
  • business address
• Principal business activity
• Name and NTN of employer in case of salary income
• Address of property in case of property income

PRINCIPAL OFFICER OF COMPANY AND AOP NEEDS TO ENSURE THAT THE FOLLOWING INFORMATION IS AVAILABLE BEFORE STARTING E-ENROLLMENT

FOLLOWING PARTICULARS ARE REQUIRED FOR REGISTRATION:

• Name of company or AOP
• Business name
• Business address
• Accounting period
• Business phone number
• E-mail address
• Cell phone number of principal officer of the company or AOP
• Principal business activity
• Address of industrial establishment or principal place of business
• Company type, like public limited, private limited, unit trust, trust, NGO, society, small company, modaraba or any other
• Date of registration
• Incorporation certificate by Securities and Exchange Commission of Pakistan (SECP) in case of company
• Registration certificate and partnership deed in case of registered firm
• Partnership deed in case firm is not registered
• Trust deed in case of trust
• Registration certificate in case of society
• Name of representative with his CNIC or NTN
• Following particulars of every director and major shareholder having 10% or more shares in case of company or partners in case of an AOP, namely:-
  • Name
  • CNIC/NTN/Passport and
  • Share %

REQUIREMENTS FOR REGISTRATION OF NON-RESIDENT COMPANY HAVING PERMANENT ESTABLISHMENT IN PAKISTAN SHALL FURNISH THE FOLLOWING PARTICULARS:

• Name of company
• Business address
• Accounting period
• Phone number of business
• Principal business activity
• Address of principal place of business
• Registration number and date of the branch with the Securities and Exchange Commission of Pakistan (SECP)
• Name and address of principal officer or authorized representative of the company
• Authority letter for appointment of principal officer or authorized representative of the company
• Cell phone number of principal officer or authorized representative of the company and
• Email address of principal officer or authorized representative of the company

NON-RESIDENT COMPANY NOT HAVING PERMANENT ESTABLISHMENT IN PAKISTAN SHALL FURNISH THE FOLLOWING PARTICULARS:

• Name of company
• Business address in the foreign country
• Name and nationality of directors or trustees of the company
• Accounting period
• Name and address of authorized representative of the company
• Authority letter for appointment of authorized representative of the company
• Cell phone number of authorized representative of the company
• Email address of authorized representative of the company
• Principal business activity and
• Tax Registration or incorporation document from concerned regulatory authorities of the foreign country

REGISTRATION PROCESS

ONLINE REGISTRATION

Online registration is available only for:

1. Individual and not for Association of Person or Company;

Before starting online registration, the Taxpayer must have:

1. Read User Guide;
2. A computer, scanner and internet connection;
3. A cell phone with SIM registered against their own CNIC;
4. A personal email address belonging to them;
5. Scanned pdf files of:
   1. Certificate of maintenance of personal bank account in his own name;
   2. Evidence of tenancy / ownership of business premises, if having a business;
   3. Paid utility bill of business premises not older than 3 months, if having a business.
6. Online registration is available at Iris

REGISTRATION AT FACILITATION COUNTERS OF TAX HOUSES

Registration at Facilitation Counters of Tax Houses is available for all:

1. Individual, Association of Person and Company;
2. Income Tax and Sales Tax;

FOR REGISTRATION OF AN INDIVIDUAL, THE INDIVIDUAL MUST:

1. Personally go to any Facilitation Counter of any Tax House;
2. Take the following documents with him:
   1. Original CNIC;
   2. Cell phone with SIM registered against his own CNIC;
   3. Personal Email address belonging to him;
   4. Original certificate of maintenance of personal bank account in his own name;
   5. Original evidence of tenancy / ownership of business premises, if having a business;
   6. Original paid utility bill of business premises not older than 3 months, if having a business.

FOR REGISTRATION OF AN AOP, ANYONE OF THE MEMBERS / PARTNERS MUST:

1. Personally go to any Facilitation Counter of any Tax House
2. Take the following documents with him:
   1. Original partnership deed, in case of Firm;
   2. Original registration certificate from Registrar of Firms, in case of Firm.
   3. CNICs of all Members / Partners;
   4. Original letter on letterhead of the AOP signed by all Members / Partners, authorizing anyone of the Members / Partners for Income / Sales Tax Registration;
   5. Cell phone with SIM registered against his own CNIC but not already registered with the FBR;
   6. Email address belonging to the AOP;
   7. Original certificate of maintenance of bank account in AOP’s name;
   8. Original evidence of tenancy / ownership of business premises, if having a business;
   9. Original paid utility bill of business premises not older than 3 months, if having a business.

FOR REGISTRATION OF A COMPANY, THE PRINCIPAL OFFICER MUST:

1. Personally go to any Facilitation Counter of any Tax House
2. Take the following document with him:
   1. Incorporation Certificate of the Company;
   2. CNICs of all Directors;
   3. Original letter on letterhead of the company signed by all Directors, verifying the Principal Officer and authorizing him for Income Tax / Sales Tax Registration;
   4. Cell phone with SIM registered against his own CNIC but not already registered with the FBR;
   5. Email address belonging to the Company;
   6. Original certificate of maintenance of bank account in Company’s name;
   7. Original evidence of tenancy / ownership of business premises, if having a business;
   8. Original paid utility bill of business premises not older than 3 months, if having a business.