Introduction
In Pakistan, a National Tax Number (NTN) is essential for every registered company to operate legally, fulfill tax obligations, and appear on the Federal Board of Revenue’s (FBR) Active Taxpayer List (ATL). Without an NTN, your company cannot open a business bank account, file income tax returns, enter into contracts, or apply for sales tax registration.
Whether you’ve just incorporated a private limited company with SECP or are running an association of persons (AOP), this complete guide will walk you through the step-by-step process of obtaining an NTN for your registered company in Pakistan, as of 2025.
Table of Contents
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1. What Is a National Tax Number (NTN)?
An NTN is a unique 7-digit identifier issued by the Federal Board of Revenue (FBR) to:
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Individuals
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Businesses
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Companies
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Associations
It serves as a company’s tax identity and is used to track all income tax and sales tax-related matters.
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2. Who Needs to Obtain a Company NTN?
✅ All companies registered with SECP (Private Limited, Public, SMC)
✅ Partnerships and Associations of Persons (AOPs)
✅ Branches of foreign companies operating in Pakistan
✅ NGOs and Section 42 companies
✅ Freelancers and sole proprietors (individual NTN)
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3. Why Is NTN Important for a Company?
| Purpose | Explanation |
|---|---|
| Income Tax Filing | Mandatory for annual return filing |
| ATL Eligibility | Required to appear on FBR’s Active Taxpayer List |
| Bank Account Opening | Banks require NTN certificate for corporate accounts |
| Sales Tax & WHT | Needed for STRN and tax withholding compliance |
| Government Contracts | Required for tendering and vendor registration |
| Loan Applications | Banks and DFIs require tax registration proof |
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4. Documents Required to Apply for Company NTN
| Document | Required From/For |
|---|---|
| Certificate of Incorporation (SECP) | For all companies |
| Memorandum and Articles of Association | Company objectives and rules |
| CNICs of all Directors | Verification of company representatives |
| Company’s Registered Office Address | Rent agreement or ownership proof |
| Electricity bill of registered address | Must match the address in tenancy deed |
| Letterhead with company name & logo | For business communication verification |
| Email and Mobile Numbers of Directors | For OTP verification via IRIS system |
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5. Step-by-Step Process to Register Your NTN Online
Step 1: Visit FBR’s IRIS Portal
Go to: https://iris.fbr.gov.pk
Step 2: Create an Account
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Click ‘Registration for Unregistered Person’
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Enter basic company details
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Provide email and mobile number of CEO or principal officer
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OTPs will be sent for verification
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Submit the form to receive login credentials for IRIS
Step 3: Log into IRIS
Use your new credentials to access the dashboard.
Step 4: File Registration Form (Form 181)
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Choose Company as Taxpayer Type
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Fill out details of:
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Business name and legal structure
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Registered office and contact information
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Principal business activity (as per PSIC code)
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Director/CEO details
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Bank account details (optional)
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Step 5: Attach Required Documents
Upload scanned versions of:
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SECP certificate
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MOA/AOA
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CNICs
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Rent agreement
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Utility bill
Step 6: Submit Application
After submission, your application is reviewed by the Regional Tax Office (RTO). In most cases, it is auto-approved within 24 to 48 hours.
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6. How to Check NTN Status Online
✅ Visit: https://e.fbr.gov.pk
✅ Click “Taxpayer Profile Inquiry”
✅ Enter your NTN or Company Name
✅ View registration information, including STRN, status, address, and activity
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7. Common Mistakes and How to Avoid Them
| Mistake | How to Avoid |
|---|---|
| Mismatched address in rent agreement | Ensure rent agreement and utility bill match SECP address |
| Using inactive mobile/email | Use verified contact info for OTPs |
| Incorrect PSIC codes | Use official PSIC list from FBR portal |
| Not uploading complete documents | Submit clear, complete, and legible scans |
| Applying before SECP incorporation | Always register with SECP before NTN application |
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8. FBR Portal vs. SECP eServices
| Portal | Purpose |
|---|---|
| SECP eServices | Incorporation and corporate compliance |
| FBR IRIS | Tax registration, return filing, ATL |
Note: Getting an NTN is separate from SECP registration. You must complete it via FBR’s IRIS portal even after incorporating your company.
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9. Post-NTN Obligations
Once you obtain an NTN, your company must:
✅ File income tax returns annually
✅ File withholding tax statements monthly (if applicable)
✅ Maintain proper books of account (as per Section 174 of ITO)
✅ Appear on ATL to avoid higher tax rates
✅ Keep business and legal records updated in IRIS
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10. Sales Tax Number (STRN) – Linked to NTN
If your company:
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Sells taxable goods
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Provides taxable services (e.g., IT, logistics, consultancy)
You must also obtain a Sales Tax Registration Number (STRN).
This can be applied through the same IRIS portal using Form 181, with additional details on:
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Monthly turnover
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Sales invoice template
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Inventory system
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Business location and signage photos
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11. Using NTN for ATL Status and Withholding Taxes
Companies listed on the Active Taxpayer List (ATL) enjoy:
✅ Reduced withholding tax rates on bank transactions, contracts, and imports
✅ Eligibility for tax refunds
✅ Easier access to contracts and tenders
✅ Proof of compliance for investors and lenders
To remain on ATL, companies must file tax returns before the deadline (usually December 31 for companies).
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12. FAQs
Q1: Is NTN registration free?
Yes, FBR does not charge any fee for NTN registration.
Q2: Can I use my personal NTN for my company?
No. A separate NTN is required for the legal entity (company or AOP).
Q3: What if my NTN application is rejected?
Check for missing or incorrect documents. You can resubmit via IRIS or contact your local RTO.
Q4: How long does it take to get NTN?
Typically, within 1–2 working days after submission of a complete application.
Q5: Can a company operate without an NTN?
Legally no. Operating without an NTN may lead to penalties and tax scrutiny.
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13. How Sterling.pk Can Help
At Sterling.pk, we offer end-to-end company registration and tax compliance services, including:
✅ NTN registration on your behalf
✅ Assistance with IRIS portal setup
✅ Documentation preparation and verification
✅ STRN and sales tax registration
✅ Monthly tax filing and ATL maintenance
✅ SECP and FBR compliance support
Our experts handle the complexity so you can focus on running your business with confidence and compliance.
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14. Conclusion
Obtaining an NTN for your registered company in Pakistan is a crucial first step toward legal and tax compliance. Without an NTN, you cannot file taxes, open a bank account, register for sales tax, or do business with government or corporate clients. Fortunately, the process is now entirely online, transparent, and straightforward—if handled correctly.
With this guide and support from Sterling.pk, your company can become fully compliant and operational within a few working days. Don’t delay your tax registration—get your NTN today and unlock new business opportunities.
