WHAT ARE THE REQUIREMENTS FOR TAX REGISTRATION IN PAKISTAN?

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What are the requirements for Tax 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 fowling 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