Registering your business with the Federal Board of Revenue (FBR) is a crucial step to start operating legally in Pakistan. Whether you’re launching a sole proprietorship, partnership, or a company registered with SECP, obtaining an NTN (National Tax Number) and registering with FBR ensures tax compliance and unlocks numerous business benefits. This article provides a detailed step-by-step guide to help you understand the FBR company registration process, its importance, benefits, documents required, and frequently asked questions.
Why Register with FBR
Registering with FBR is mandatory for all businesses operating in Pakistan. It brings your business into the formal economy, allows you to pay taxes legally, and builds credibility with banks, customers, and the government. It is also a prerequisite for opening a business bank account, participating in government tenders, and filing income tax returns.
Who Should Register with FBR
All business types should register with FBR, including:
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Sole proprietors
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Partnerships and AOPs (Association of Persons)
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Private Limited Companies (Pvt Ltd)
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LLPs and Public Limited Companies
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Freelancers and service providers earning taxable income
Types of FBR Registration
There are two main types of FBR registration relevant to businesses:
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Income Tax Registration (NTN): Required for all taxpayers
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Sales Tax Registration (STRN): Required for businesses dealing in taxable goods or services
FBR Registration Process for Companies
The FBR registration process varies slightly depending on the type of entity. Below is the standard process for a company registered with SECP:
Step 1: SECP Incorporation
Before registering with FBR, a company must be incorporated with the Securities and Exchange Commission of Pakistan (SECP). Upon successful incorporation, the company receives a registration number and digital certificate.
Step 2: e-Enrollment on IRIS Portal
Visit the FBR IRIS portal and click on “Registration for Unregistered Person”. Complete the online form to generate login credentials.
Step 3: Login to IRIS and Submit Form 181
Using your credentials, log in to the IRIS system and submit Form 181 (Registration Form). The following details are required:
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Company name and incorporation number
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Business activity
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Principal place of business
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Name of principal officer/directors
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CNICs and contact details
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Attach scanned documents
Step 4: Upload Required Documents
You need to upload clear scanned copies of the following:
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CNIC of directors/authorized person
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SECP certificate of incorporation
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Memorandum & Articles of Association
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Company bank account maintenance certificate
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Business address documents (utility bill or rent agreement)
Step 5: Verification and Issuance of NTN
After submission, FBR verifies your application and documents. Once approved, your company will be issued a 13-digit NTN and included in the Active Taxpayers List (ATL), if returns are filed regularly.
Benefits of FBR Company Registration
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Legitimizes your business under the law
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Enables you to file income tax returns
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Required to claim input tax adjustment (if registered in sales tax)
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Necessary for commercial invoicing and import/export licenses
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Increases trust with banks and corporate clients
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Enables participation in government tenders and contracts
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Eligibility to appear in FBR’s Active Taxpayer List (ATL)
Drawbacks of Not Registering
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Legal penalties for tax evasion
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Ineligibility for business bank accounts or commercial loans
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Risk of business closure by tax authorities
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Loss of clients who require tax-compliant vendors
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No access to government incentives for formal businesses
FBR Registration for Sole Proprietors and Freelancers
If you’re a sole proprietor or freelancer, you don’t need SECP registration. You can apply directly for an NTN by submitting Form 181 with:
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Your CNIC
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Proof of business (letterhead, business utility bill, or online profile)
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Bank account maintenance certificate
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Business address and contact details
Sales Tax Registration (Optional for Some Businesses)
Sales Tax Registration is only mandatory if your annual taxable turnover exceeds the threshold or your business operates in specific industries (manufacturing, retail, e-commerce, etc.). To register:
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Log in to IRIS
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Submit Form STR-1
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Upload required documents
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FBR may inspect the premises before approval
Filing Tax Returns After Registration
Once your company is registered with FBR, you are required to:
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File monthly Sales Tax returns (if registered for STRN)
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File annual Income Tax returns
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Submit withholding statements (if applicable)
Failure to file returns on time may lead to penalties and removal from the ATL.
How to Check NTN or Filer Status
You can check your company’s NTN and filer status on the FBR ATL portal by entering the NTN/CNIC.
Frequently Asked Questions
How can I check my NTN online?
Visit FBR’s NTN verification page, enter your company’s CNIC or registration number, and submit to verify.
How to check filer or non-filer status?
Check your status on FBR’s Active Taxpayers List (ATL) using your NTN or CNIC.
How to get a new NTN number?
Submit Form 181 on IRIS with all supporting documents. Once verified, FBR issues your NTN online.
Are reference number and NTN number the same?
No. A reference number is a temporary identifier during the application process, while an NTN is the official tax identification number.
How long does it take to register with FBR?
Once your documents are complete and correct, registration usually takes 1–3 working days.
Do I need a tax consultant to register?
While it’s possible to register yourself, hiring a tax consultant ensures proper documentation, compliance, and faster processing.
Conclusion
Registering with FBR is not just a legal formality—it’s a foundation for sustainable and credible business growth. Whether you’re starting a new venture or formalizing your existing operations, following the FBR registration process ensures long-term benefits, tax compliance, and access to broader business opportunities.
