what is tax

WHAT IS THE REGISTRATION PROCESS FOR TAXATION IN PAKISTAN?

Online registration is available only for an individual and not for Association of Person or Company.

Before starting online registration, the Taxpayer must have:

  • Read User Guide;
  • A computer, scanner and internet connection;
  • A cell phone with SIM registered against their own CNIC;
  • A personal email address belonging to them;
  • Scanned pdf files of:
    • Certificate of maintenance of personal bank account in his own name;
    • Evidence of tenancy / ownership of business premises, if having a business;
    • Paid utility bill of business premises not older than 3 months, if having a business.
  • Online registration is available at Iris

Registration at Facilitation Counters of Tax Houses is available for all:

  • Individual, Association of Person and Company;
  • Income Tax and Sales Tax;

For Registration of an individual, the individual must:-

  • Personally go to any Facilitation Counter of any Tax House;
  • Take the following documents with him:
    • Original CNIC;
    • Cell phone with SIM registered against his own CNIC;
    • Personal Email address belonging to him;
    • Original certificate of maintenance of personal bank account in his own name;
    • Original evidence of tenancy / ownership of business premises, if having a business;
    • Original paid utility bill of business premises not older than 3 months, if having a business.

For registration of an AOP, Anyone of the members/Partners must:-

  • Personally go to any Facilitation Counter of any Tax House
  • Take the following documents with him:
    • Original partnership deed, in case of Firm;
    • Original registration certificate from Registrar of Firms, in case of Firm.
    • CNICs of all Members / Partners;
    • Original letter on letterhead of the AOP signed by all Members / Partners, authorizing anyone of the Members / Partners for Income / Sales Tax Registration;
    • Cell phone with SIM registered against his own CNIC but not already registered with the FBR;
    • Email address belonging to the AOP;
    • Original certificate of maintenance of bank account in AOP’s name;
    • Original evidence of tenancy / ownership of business premises, if having a business;
    • Original paid utility bill of business premises not older than 3 months, if having a business.

For Registration of a company, The Principal Officer must:-

  • Personally go to any Facilitation Counter of any Tax House
  • Take the following document with him:
    • Incorporation Certificate of the Company;
    • CNICs of all Directors;
    • Original letter on letterhead of the company signed by all Directors, verifying the Principal Officer and authorizing him for Income Tax / Sales Tax Registration;
    • Cell phone with SIM registered against his own CNIC but not already registered with the FBR;
    • Email address belonging to the Company;
    • Original certificate of maintenance of bank account in Company’s name;
    • Original evidence of tenancy / ownership of business premises, if having a business;
    • Original paid utility bill of business premises not older than 3 months, if having a business.