An NTN (National Tax Number) is a unique identification number issued by the Federal Board of Revenue (FBR) in Pakistan to individuals and entities for the purpose of tax registration and compliance. Every business operating in Pakistan — whether it is a sole proprietorship, partnership, private limited company, or any other entity — must obtain an NTN to fulfill legal obligations such as filing tax returns, issuing invoices, opening bank accounts, and participating in public tenders.
This guide provides a complete, step-by-step overview of how to obtain an NTN number for a registered business in Pakistan, including the required documents, procedures, portal usage, and post-registration compliance.
Why Is an NTN Important for Businesses?
The NTN serves as the primary tax identifier for a business in Pakistan. It enables businesses to:
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File income tax returns
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Open a business bank account
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Register for sales tax (if applicable)
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Enter into contracts with government and corporate entities
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Participate in tenders
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Claim tax refunds and exemptions
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Ensure compliance with FBR regulations
Without an NTN, a business is considered non-compliant and may face penalties, disqualification from tenders, or restrictions on operations.
Types of Entities That Need an NTN
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Sole Proprietors
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Partnership Firms
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Private Limited Companies
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Single Member Companies (SMC)
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Public Limited Companies
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Non-Profit Organizations (Section 42)
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Limited Liability Partnerships (LLP)
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Freelancers and Consultants
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Foreign Companies operating in Pakistan
Regulatory Authority for NTN Issuance
The Federal Board of Revenue (FBR) is the sole authority responsible for issuing NTNs through its online portal called IRIS. Applications are filed digitally and processed without requiring a physical visit to the tax office, except in rare cases.
NTN vs. STRN: Understanding the Difference
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NTN (National Tax Number): Required for income tax registration
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STRN (Sales Tax Registration Number): Required for sales tax compliance under the Sales Tax Act, 1990
Businesses offering taxable goods/services above certain thresholds must register for both NTN and STRN.
Prerequisites Before Applying for an NTN
Before you apply for an NTN, make sure you have:
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Registered your business (SECP, Registrar of Firms, or as a Sole Proprietor)
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Obtained a business bank account (for companies)
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Finalized business address and contact details
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Prepared your documents in scanned PDF format
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Access to a valid email and mobile number
How to Register for NTN via FBR IRIS Portal
Step 1: Create an IRIS Account
Go to https://iris.fbr.gov.pk
Click on ‘Registration for Unregistered Person’
Required Information:
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Name of business or individual
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CNIC or Incorporation number
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Mobile number and email address
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Security verification
You will receive a password on your registered mobile/email to log in to the IRIS system.
Step 2: Login and Access Registration Form
Login to your IRIS account using the credentials sent by FBR.
Go to Registration Tab → Click on “Form 181 (Registration Form)”
Choose the correct registration type:
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Individual for sole proprietorships and freelancers
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AOP (Association of Persons) for partnership firms
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Company for SECP-registered entities
Step 3: Fill in the Details
The form includes several sections. Provide the following details:
Business Information
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Business name
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Nature of business
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Business activity codes (as per FBR classification)
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Date of commencement
Address Details
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Business address (rented or owned)
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Residential address of owner or directors
Bank Information
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Bank name and branch
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Account number and IBAN
Property Details
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Details of owned/rented business premises
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Utility bill information
Other Information
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Nationality
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Passport number (for foreigners)
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Employer details (if any)
Step 4: Upload Required Documents
Upload the following scanned documents in PDF format (file size under 5MB each):
For Sole Proprietorships
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CNIC (Front and Back)
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Recent photograph (passport size)
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Business letterhead or visiting card
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Rent agreement or ownership proof of office
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Utility bill (not older than 3 months)
For Companies
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Certificate of Incorporation (SECP)
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CNICs of directors
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MoA and AoA
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Form-29 (particulars of directors)
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Office utility bill
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Rent agreement or proof of premises
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Board resolution for tax registration (if required)
For Partnership Firms
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Partnership deed
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Form-I (firm registration)
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CNICs of partners
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Rent agreement
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Utility bill
Step 5: Submit the Form
After entering all details and uploading the documents, submit the application. A tracking number will be generated.
Step 6: Application Review by FBR
FBR reviews your application and may contact you for additional documents or clarification. The review usually takes 1–3 working days.
If all documents are correct, the NTN certificate is issued digitally and can be downloaded from your IRIS portal account.
How to Download NTN Certificate
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Log in to your IRIS account
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Go to the “Completed Tasks” tab
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Click on the registration approval notification
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View and download the NTN certificate (PDF format)
The certificate contains:
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Your NTN
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Business name
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Registration type
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Address
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Nature of business
Common Reasons for NTN Rejection
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Incomplete or incorrect information
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Mismatch in CNIC details
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Utility bill not matching with address
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Unclear or expired documents
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Duplicate registration attempts
Always double-check your submission before applying.
Post-NTN Registration Compliance
Once you’ve obtained your NTN, you must:
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File annual income tax returns (even if zero income)
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Maintain record of income and expenses
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Update information on IRIS in case of changes (Form 181)
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Register for sales tax if required
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Maintain a business bank account for transactions
When to Register for Sales Tax (STRN)
You must apply for STRN if:
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You are a manufacturer, retailer, or service provider
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Your annual turnover exceeds the sales tax threshold (PKR 10 million)
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You deal in taxable goods or services under the Sales Tax Act
Sales tax registration is done simultaneously with the NTN application via the IRIS portal.
NTN for Freelancers and IT Exporters
Freelancers and IT professionals can also register as sole proprietors with FBR to get an NTN, which allows them to:
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Legally receive foreign remittances
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Open Payoneer/Remittance accounts
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Register with PSEB for incentives
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Apply for tax exemptions under the Export Policy
Required documents are similar to sole proprietors, with additional proof of freelancing (e.g., payment receipts, contracts).
Validity and Renewal of NTN
An NTN is valid for an unlimited period unless:
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The business is formally closed via deregistration
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It is suspended by FBR due to non-compliance
No renewal is required, but regular filing and compliance are mandatory to keep it active.
Verifying NTN Status Online
To verify an NTN:
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Visit https://e.fbr.gov.pk
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Go to “Taxpayer Profile Inquiry”
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Enter your CNIC/NTN/Company name
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The system will display your tax status
Professional Help for NTN Registration
While the NTN process is digital and user-friendly, errors in filing can cause delays or rejection. Hiring a tax consultant or firm like Sterling.pk ensures:
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Accurate selection of business activity codes
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Timely submission
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Proper documentation
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Post-registration support
Conclusion
Obtaining an NTN is a critical first step in establishing your business’s legal identity in Pakistan. With the FBR’s IRIS system, the process is now streamlined and can be completed online within a few working days. Whether you are a sole proprietor, startup, established firm, or freelancer, securing your NTN number not only fulfills your legal obligations but also empowers your business to grow, scale, and interact professionally with clients and institutions.
At Sterling.pk, we assist businesses of all sizes with seamless NTN registration, compliance filing, and sales tax registration. Let us help you stay compliant and focus on building your business.
