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How to register a company with FBR in Pakistan

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FBR

Registering a company with the Federal Board of Revenue (FBR) in Pakistan is a legal requirement after incorporating your business with the Securities and Exchange Commission of Pakistan (SECP). FBR registration enables your company to obtain a National Tax Number (NTN), comply with income tax laws, file tax returns, issue tax-compliant invoices, and be recognized as an Active Taxpayer. Whether you’re operating a startup, SME, or large business, FBR registration is essential for legal and financial credibility. This comprehensive 2025 guide outlines the step-by-step process of registering a company with FBR in Pakistan.

Step 1: Incorporate Your Company with SECP
Before registering with FBR, you must first incorporate your company with SECP. This includes:

  • Reserving a company name

  • Filing incorporation documents (Form 1, 21, 29, MOA/AOA)

  • Receiving the Certificate of Incorporation

Once incorporated, you will receive:

  • Company Incorporation Number (CUIN)

  • Digital Certificate of Incorporation

  • Company profile in SECP’s eServices portal

Step 2: Prepare Required Documents for FBR Registration
To register your company with FBR, keep the following documents ready:

  1. Certificate of Incorporation (SECP)

  2. Company’s Memorandum and Articles of Association (MOA & AOA)

  3. Form 29 (Particulars of Directors)

  4. Form 21 (Registered Office Address)

  5. Valid CNICs of all directors

  6. Company email address

  7. Company’s active mobile number registered in director’s name

  8. Electricity bill of business premises (less than 3 months old)

  9. Rental agreement or ownership proof of business address

  10. Letterhead of the company

Step 3: Create an Account on FBR’s IRIS Portal
Visit the FBR IRIS portal:
đź”— https://iris.fbr.gov.pk

Click on “Registration for Unregistered Person”, then:

  • Enter CNIC number of a director

  • Enter mobile number and email

  • Verify via OTP sent to mobile and email

  • Create an IRIS user ID and password

Once the IRIS account is activated, log in to proceed with company registration.

Step 4: Submit “Registration Form” in IRIS System
After logging in to IRIS, go to:

Registration → Form → Registration Form (Company)

Complete the following sections:

  1. Company Details

    • Name, CUIN, and incorporation date

    • Type of business (Private Limited, SMC, etc.)

    • Business activity/sector

    • Principal line of business (e.g., IT services, manufacturing)

  2. Business Address

    • Full office address

    • Ownership/rent status

    • Upload electricity bill and rent agreement (PDF)

  3. Bank Account Information (optional but recommended)

    • Account title, number, bank name, branch code

  4. Authorized Representative

    • CNIC, name, contact, and designation of the director who will handle FBR correspondence

  5. Attachments

    • Upload scanned copies of:

      • Certificate of Incorporation

      • MOA & AOA

      • CNICs of directors

      • Latest electricity bill

      • Letterhead of the company

      • Proof of business address

Click Submit after verifying all entries.

Step 5: Biometric Verification via NADRA e-Sahulat
After submission, FBR requires biometric verification of a company director through NADRA e-Sahulat center. Steps:

  • Visit the nearest e-Sahulat center with your original CNIC

  • Provide the IRIS token/reference number

  • Complete biometric scan

  • Confirmation is automatically updated in FBR records

Step 6: Issuance of NTN and Registration Certificate
Once biometric verification is successful, FBR processes the application and issues:

  • NTN (National Tax Number) for the company

  • FBR Registration Certificate

  • Status as a Registered Taxpayer

  • Automatic inclusion in Active Taxpayers List (ATL) (after filing returns)

The NTN can be downloaded from the IRIS dashboard, and can be used on invoices, contracts, and tax filings.

Step 7: Register for Sales Tax (Optional)
If your company is involved in:

  • Selling taxable goods (e.g., electronics, food items, fabrics)

  • Providing taxable services (e.g., software, logistics, consultancy)

You may be required to register for Sales Tax. In IRIS:

  • Go to Registration Form

  • Select Sales Tax Registration

  • Provide details of sales outlets, POS systems, and bank accounts

  • Submit utility bills and photos of premises

Upon approval, you will receive a Sales Tax Registration Number (STRN) and must file monthly sales tax returns.

Step 8: File Initial Tax Return
After receiving NTN, companies must file their first Income Tax Return before the annual deadline (usually September 30 for companies ending on June 30). Even if the company has no income, filing is mandatory to remain on the Active Taxpayer List (ATL) and avoid higher withholding taxes.

Post-Registration Compliance

  • File monthly sales tax returns (if applicable)

  • File withholding tax statements (if paying salaries or contractors)

  • Maintain books of accounts and issue tax invoices

  • Keep NTN and STRN updated with any address or ownership changes

Benefits of FBR Registration for Companies

  • Legal recognition for tax purposes

  • Required for government contracts and tenders

  • Enables business bank account operations

  • Inclusion in Active Taxpayer List (ATL)

  • Lower tax withholding rates

  • Access to tax refunds (sales tax exporters)

  • Builds credibility with clients and investors

Conclusion
Registering your company with the Federal Board of Revenue (FBR) is a mandatory and strategic step to ensure tax compliance and operational legitimacy in Pakistan. The process has been significantly streamlined with the IRIS portal and NADRA verification. Once registered, a company can issue NTN-backed invoices, file returns, and benefit from various tax incentives. Whether you’re a startup, a service firm, or a manufacturing unit, timely FBR registration ensures your business is fully aligned with Pakistan’s tax regulations.

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