Tax registration in Pakistan is a mandatory process for individuals, businesses, companies, trusts, AOPs, and even non-residents intending to carry out taxable activities within the country. The Federal Board of Revenue (FBR) has streamlined this process through its IRIS portal, allowing taxpayers to enroll electronically and obtain a National Tax Number (NTN). The requirements differ based on the category of the taxpayer. Below is the complete and updated list of requirements for Tax Year 2025.
Requirements for Tax Registration – Individuals:
An individual must ensure the following documents and information are available before initiating e-enrollment through FBR’s online system:
• CNIC (for residents), NICOP (for overseas Pakistanis), or valid Passport (for foreigners)
• Cell phone number registered in the individual’s name
• Active email address
• Nationality
• Residential address (permanent or current)
• Accounting period (normally July to June)
In case of business income:
• Business name (if applicable)
• Business address (shop/office/online business address)
• Principal business activity (as per FBR’s activity codes)
In case of salary income:
• Name and NTN of employer
• Employer’s address
In case of rental income:
• Complete address of the rented property
Requirements for Tax Registration – Companies & AOPs:
The Principal Officer (CEO, Managing Partner, or Trustee) must provide the following information:
• Legal name of company or Association of Persons (AOP)
• Registered business name (if different)
• Official business address (head office or main place of business)
• Accounting period (typically July–June)
• Business landline/contact number
• Valid email address
• Mobile number of the principal officer (must be active and registered)
• Principal business activity and sector code
• Address of industrial establishment or branch office
• Type of entity: Public Limited, Private Limited, Trust, NGO, Society, Modaraba, Small Company, etc.
• Date of incorporation/registration
Required documentation based on entity type:
• Certificate of Incorporation from SECP (for companies)
• Registration certificate & Partnership Deed (for registered firms)
• Partnership Deed (for unregistered AOPs)
• Trust Deed (for Trusts)
• Society Registration Certificate (for societies/NGOs)
• Name, CNIC/NTN of the representative handling tax matters
Additional Requirements for Directors/Shareholders in Companies & Partners in AOPs:
For each director and shareholder holding 10% or more shares in a company, or for each partner in an AOP, the following is required:
• Full name
• CNIC, NTN, or Passport number
• Percentage of shareholding or profit-sharing ratio
Requirements for Non-Resident Companies with Permanent Establishment in Pakistan:
Non-resident companies with a branch or office in Pakistan must provide the following:
• Legal name of the foreign company
• Local business address in Pakistan
• Accounting period (as per business setup)
• Local phone number of the branch or representative office
• Description of principal business activity
• Address of main place of business or industrial unit in Pakistan
• SECP registration number and incorporation date of the Pakistani branch
• Name, address, and CNIC/Passport of the Principal Officer or Authorized Representative
• Authority letter appointing the principal officer or authorized representative
• Mobile number and email address of the authorized representative
Requirements for Non-Resident Companies Without Permanent Establishment in Pakistan:
For foreign entities not having a physical presence but conducting taxable activities in Pakistan (such as digital services), the following information is required:
• Name of the company
• Foreign business address
• Names and nationalities of all directors or trustees
• Chosen accounting period
• Name and address of authorized representative in Pakistan
• Authority letter for appointment of authorized representative
• Mobile number and email address of the authorized representative
• Principal business activity (e.g., software development, digital content, consultancy)
• Foreign tax registration or incorporation certificate issued by the relevant authority in the home country
Once the relevant details are submitted and verified, the FBR issues the National Tax Number (NTN) and adds the taxpayer to the IRIS system. This enables the taxpayer to file returns, claim exemptions, generate tax certificates, and receive refunds.
Failure to register can result in penalties, non-compliance notices, or restrictions from conducting certain financial and commercial transactions.
