How to change the registered office address of a company in Pakistan?

The registered office address of a company in Pakistan is its official, legal location for receiving statutory notices, correspondence from regulatory bodies, and legal documents. It is a core requirement under the Companies Act, 2017, and must be declared to the Securities and Exchange Commission of Pakistan (SECP) at the time of incorporation.

However, companies often shift their operations to new premises as they expand or relocate for business reasons. In such cases, it is mandatory to inform the SECP and update the registered office address through a proper legal process. Failing to do so can result in penalties, delayed correspondence, and non-compliance issues.

This article provides a comprehensive, step-by-step guide to changing the registered office address of a company in Pakistan, covering legal provisions, procedural requirements, forms involved, timelines, and frequently asked questions.

What Is a Registered Office?

A registered office is the principal place of business or the legal address of a company. It is the location where:

• Legal notices and court summons are served

• SECP and FBR correspondence is received

• Company registers and records are maintained

• Official documents are stored and inspected

It must be a physical address in Pakistan (not a P.O. box), and the company is obligated to notify SECP in case of any change.

Legal Basis for Address Change

The rules for changing a company’s registered office are governed by the Companies Act, 2017, particularly:

• Section 21: Pertains to notice of situation of registered office and of any change therein

• Regulation 14 of the Companies (General Provisions and Forms) Regulations, 2018

• Applicable SECP Circulars and Guidelines

The change must be recorded with SECP using Form 21, accompanied by a board resolution and supporting documents.

Reasons for Changing the Registered Office Address

• Expansion to a larger facility

• Shifting to a more central or cost-effective location

• Establishing presence in another city or province

• Termination of lease on current premises

• Moving headquarters due to acquisition or restructuring

Whatever the reason, the change must follow SECP procedures and be properly documented.

Step-by-Step Guide to Changing Registered Office Address

Step 1: Hold a Board Meeting

The process starts with holding a Board of Directors meeting to pass a board resolution authorizing the change in address.

The resolution must:

• Approve the change in registered office

• Authorize a director or company secretary to file Form 21 with SECP

• Specify the new address in full (including district and province)

Keep signed minutes of the meeting for your records.

Step 2: Determine Nature of Change

The legal procedure depends on whether the address is changing:

1. Within the same city or jurisdiction (e.g., from Gulberg to DHA, Lahore)

2. To another city within the same province (e.g., from Lahore to Faisalabad)

3. To another province (e.g., from Karachi, Sindh to Islamabad, Federal Capital)

Each scenario has different requirements and levels of SECP scrutiny.

Step 3: Prepare Required Documents

You will need to gather the following:

• Board Resolution approving the change

• Form 21: Notice of change of registered office

• Tenancy Agreement / Rent Agreement / Property ownership document for the new address

• Utility bill copy (electricity, gas, or water) of the new premises

• Authorization letter if a consultant or agent is filing on the company’s behalf

For companies shifting to another province, an extraordinary general meeting (EGM) and special resolution may also be required.

Step 4: File Form 21 with SECP

Log into the SECP eServices Portal at https://eservices.secp.gov.pk.

Filing Process:

1. Select the “Change in Registered Office” option

2. Complete Form 21 online with new address

3. Upload:

   • Board Resolution

   • Proof of new address (rental agreement or ownership docs)

   • Utility bill (not older than 3 months)

4. Pay the SECP filing fee online (Rs. 500 for private companies)

5. Submit the application

You will receive an acknowledgment email, and approval is typically granted within 3–5 working days, subject to verification.

Step 5: Update Company Records

Once SECP approves the change, update your records accordingly:

• Letterheads and company stamps

• FBR profile (through IRIS portal)

• Bank account KYC documents

• Sales tax registration (STRN, if applicable)

• Notify vendors, clients, and partners

Maintaining consistent address details across all government and financial platforms is crucial for compliance.

Change of Address Within the Same City

• Requires only Form 21

• No need for general meeting or SECP regional transfer

• Usually approved within 2–3 business days

Change of Address to Another City (Same Province)

• Requires Form 21

• SECP may seek justification or supporting evidence

• Director or authorized officer must confirm the business presence in the new city

Change of Address to Another Province

• Requires a special resolution passed in an Extraordinary General Meeting (EGM)

• Notice of EGM must be issued to all members (21 days prior)

• Certified copy of special resolution and Form 26 to be filed

• SECP may take longer due to jurisdictional transfer

Updating Registered Office with FBR

After SECP approval, the change must be reflected in the Federal Board of Revenue (FBR) system.

Process:

1. Log into the IRIS portal

2. Navigate to “Registration → Change Profile”

3. Select change in business address

4. Submit updated documents (Form 21, utility bill, tenancy agreement)

5. FBR usually approves within 1–3 working days

Failure to update FBR records may affect NTN, STRN status, and tax filings.

Additional Registrations Affected

Make sure to update address details in:

• Sales Tax (STRN) portal

• WeBOC (if import/export business)

• Provincial Tax Authorities (PRA, SRB, KPRA)

• EOBI and Social Security registrations

• Chamber of Commerce and Industry

Penalties for Non-Compliance

Failure to notify SECP of address change within 15 days may result in:

• Penalty of up to Rs. 50,000 under Section 21(5) of Companies Act

• Legal notices being served at the old address

• Inability to prove company’s legal standing in court

• Suspension of company status in extreme cases

Best Practices

• Keep original copies of all property-related documents

• Ensure tenancy agreements are in company’s name (not director’s)

• Use consistent address on all correspondence

• Retain SECP acknowledgment for audit and legal verification

• Consult a professional to avoid errors in filing

Sample Board Resolution for Address Change

Sample Documents Checklist

How Sterling.pk Can Help

At Sterling.pk, we specialize in corporate compliance and legal filings for businesses across Pakistan. Our services include:

• Drafting board resolutions and EGM notices

• Preparing and filing Form 21 and supporting documents

• Coordinating with SECP and FBR

• Ensuring updates across all tax and regulatory platforms

Our team ensures timely, error-free address updates so your company remains fully compliant and operational without disruption.

Conclusion

Changing the registered office address of a company in Pakistan is a formal and time-sensitive legal process governed by SECP. Companies must file Form 21 within 15 days of the change, accompanied by proof of the new address and a board resolution. Depending on the nature of the relocation, additional filings and meetings may be required.

Properly updating this information is essential for maintaining legal standing, avoiding penalties, and ensuring smooth business operations. With expert assistance from Sterling.pk, you can complete the entire process accurately and efficiently