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In Pakistan, partnerships are taxed as businesses, and the tax liabilities of a partnership depend on the type of partnership. There are two main types of partnerships in Pakistan: general partnerships and limited partnerships.

1. General Partnerships: In a general partnership, all partners are personally liable for the debts and obligations of the partnership. The income of a general partnership is taxed as business income and is subject to corporate income tax at the standard rate of 29%.
2. Limited Partnerships: In a limited partnership, there are both general partners and limited partners. The general partners are personally liable for the debts and obligations of the partnership, while the limited partners are only liable to the extent of their capital contributions. The income of a limited partnership is taxed as business income and is subject to corporate income tax at the standard rate of 29%.

To register a partnership in Pakistan, the following steps should be taken:

1. Choose a business name and check its availability with the Registrar of Firms.
2. Obtain National Tax Numbers (NTN) for both partners from the Federal Board of Revenue (FBR).
3. Draft a partnership deed that outlines the terms, conditions, and responsibilities of each partner, capital contributions, and profit/loss sharing.
4. Register the partnership deed with the Registrar of Firms in the province where the partnership will operate, within 30 days of its execution.
5. Obtain a trade license from the local government authority for the area of operation.
6. If the partnership employs workers, it must register with the Social Security Institution (SSI) and make contributions for social security benefits for employees.
7. If the partnership employs workers, it must also register with the Employees’ Old-Age Benefits Institution (EOBI) and make contributions towards old-age benefits for employees.

In Pakistan, partnerships are taxed as per the provisions of the Income Tax Ordinance, 2001. The tax rate for partnerships depends on the type of income earned and the total income earned by the partnership in a tax year. The following are the tax rates for partnerships in Pakistan:

1. Income from business and profession: Taxable at the rate of 15% to 35% based on the total income earned by the partnership in a tax year.
2. Capital Gains: Taxable at the rate of 10% to 20% depending on the type of capital asset and the holding period.
3. Rental Income: Taxable at the rate of 15% to 30% based on the total rental income earned by the partnership in a tax year.

It is important to note that these tax rates are subject to change and may be revised by the government from time to time. The partners of the partnership are responsible for ensuring that the partnership complies with all tax laws and regulations and files its tax returns on time.

In addition to corporate income tax, partnerships in Pakistan may also be subject to other taxes, such as sales tax, federal excise duty, and withholding tax. It is important to consult with a tax professional for specific information regarding the tax liabilities of a partnership in Pakistan.