How to Register with the Federal Board of Revenue (FBR) in Pakistan

The Federal Board of Revenue (FBR) is Pakistan’s chief tax authority, responsible for enforcing tax laws, collecting federal taxes, and ensuring compliance from individuals and businesses. Whether you are a salaried person, freelancer, sole proprietor, or corporate entity, registering with FBR is not only legally required but also essential for gaining financial credibility and business growth.

This guide provides a step-by-step breakdown of the registration process, required documents, and the many advantages of being an active taxpayer in Pakistan.

Table of Contents

• Who Needs to Register with FBR?

• Step-by-Step Guide to Registering with FBR

  • 1. Obtaining a National Tax Number (NTN)

    • For Individuals

    • For Businesses

  • 2. Sales Tax Registration (If Applicable)

  • 3. Filing Returns

• Documents Required for FBR Registration

• Benefits of FBR Registration

• Conclusion

Who Needs to Register with FBR?

FBR registration is mandatory for the following individuals and entities:

• Individuals earning taxable income (including salaried and self-employed professionals)

• Businesses including sole proprietorships, partnerships, and companies

• Companies registered with SECP

• Freelancers, IT professionals, and digital service providers (local and international clients)

• Non-resident companies and individuals conducting business in Pakistan

Step-by-Step Guide to Registering with FBR

1. Obtaining a National Tax Number (NTN)

An NTN is your unique taxpayer identification number. Registration is done online through the IRIS portal.

For Individuals:

1. Create an IRIS Account
   Visit https://iris.fbr.gov.pk and click on “Registration for Unregistered Person.”

2. Verify Identity
   Enter your CNIC, email, and mobile number registered in your name.

3. Receive Verification Code
   Enter the OTP sent to your mobile/email to activate your IRIS account.

4. Complete the Registration Form
   Provide your address, occupation, and bank account details. Upload a copy of your CNIC, proof of business (if self-employed), and utility bill (if needed).

5. NTN Issuance
   After submission, FBR will process your application and issue your NTN certificate through IRIS.

For Businesses:

1. Register with SECP
   For Private Limited and Single Member Companies, first complete registration with the Securities and Exchange Commission of Pakistan (SECP).

2. Log in to IRIS
   Access the portal using SECP registration details or existing IRIS credentials.

3. Provide Required Details
   Enter business name, structure (sole proprietorship, partnership, company), business address, nature of business, and bank account information.

4. Upload Documents
   Attach the SECP certificate, partnership deed, directors’ CNICs, and utility bill of the business premises.

5. Receive NTN
   FBR may conduct verification before issuing the NTN for the business.

2. Sales Tax Registration (If Applicable)

If your business sells taxable goods or services, Sales Tax Registration (STRN) is required.

1. Log in to IRIS
   Use your issued NTN to access your account.

2. Apply for Sales Tax Registration
   Navigate to “Registration” > “Sales Tax Registration” in the IRIS dashboard.

3. Enter Details
   Add details of the business premises, bank account, and nature of taxable activity.

4. Submit and Await Verification
   FBR may require physical verification or additional documents before issuing the Sales Tax Registration Number (STRN).

3. Filing Returns

After obtaining NTN (and STRN, if applicable), you must file returns regularly:

• Salaried Individuals – Annual Income Tax Return

• Business Owners and Professionals – Income Tax Return + Wealth Statement

• Sales Tax Registered Businesses – Monthly Sales Tax Returns and Annual Income Tax Return

Failure to file returns results in penalties and automatic removal from the Active Taxpayers List (ATL).

Documents Required for FBR Registration

For Individuals:

• CNIC

• Valid email address

• Mobile number registered in your name

• Utility bill (for address verification)

• Bank account IBAN

• Proof of business activity (for freelancers or self-employed individuals)

For Businesses:

• CNICs of owners, partners, or directors

• Business address verification (utility bill or lease agreement)

• Business bank account IBAN

• SECP incorporation certificate (for companies)

• Partnership deed (for partnerships)

• NTN of the business (if already obtained)

Benefits of FBR Registration

1. Legal Compliance
   Avoid penalties and ensure adherence to tax laws under the Income Tax Ordinance, 2001 and Sales Tax Act, 1990.

2. Business Credibility
   A registered taxpayer can bid on government contracts, attract corporate clients, and build long-term trust.

3. Tax Credits and Refunds
   Eligible for tax credits, input adjustments, and refunds on withholding and advance taxes.

4. Banking and Investment Access
   Required for business loans, trade licenses, and investment applications. Banks may refuse service without an NTN.

5. Export and Freelancing Advantages
   FBR registration is necessary to get PSEB registration, claim freelancer exemptions, and operate under exporter tax incentives.

6. Inclusion in the Active Taxpayers List (ATL)
   Active taxpayers enjoy lower withholding tax rates, higher reputation, and access to government incentives.

Conclusion

Registering with the Federal Board of Revenue is not just a legal formality—it’s a fundamental step toward business growth, tax efficiency, and financial legitimacy in Pakistan. With the IRIS online system, the registration process has become streamlined and user-friendly.

At Sterling.pk, we help individuals and businesses across Pakistan obtain their NTN, STRN, and remain compliant with all tax regulations. Whether you’re a freelancer or a growing enterprise, our team is here to guide you through every step of FBR registration and beyond.