Federal Board of Revenue (FBR) has made it necessary for every salaried individual and business person to pay their due taxes. To pay these taxes in Pakistan, you need to register yourself in the Federal Board of Revenue (FBR) system.

Register for Income Tax

• The first step of filing your income tax return is to register yourself with Federal Board of Revenue (FBR).
• For Income Tax Registration, any individual can register online through the Iris Portal (https://iris.fbr.gov.pk/public/txplogin.xhtml) whereas, the principal officer of AOP and Company needs to visit Regional Tax Office (RTO)

Tax Payer Registration Basics

• An individual, a company and an association of persons (AOP) or foreign national shall be treated as registered, when they are e-enrolled on the Iris portal.
• E-Enrollment with FBR provides you with a National Tax Number (NTN) or Registration Number and password.
• In case of individuals, 13 digits Computerized National Identity Card (CNIC) will be used as NTN or Registration Number.
• NTN or Registration Number for AOP and Company is the 7 digits NTN received after e-enrollment.
• These credentials allow access to Iris portal, the online Income Tax system, which is only way through which online Income Tax Return can be filed.

An individual needs to ensure that the following information is available at their end before starting with their e-enrollment:

• CNIC/NICOP/Passport number
• Cell phone number in use
• Active e-mail address
• Nationality
• Residential address
• Accounting period
• In case of business income
  • business name
  • business address
• Principal business activity
• Name and NTN of employer in case of salary income
• Address of property in case of property income

Requirements for registration of Non-resident Company having permanent establishment in Pakistan shall furnish the following particulars:

• Name of company
• Business address
• Accounting period
• Phone number of business
• Principal business activity
• Address of principal place of business
• Registration number and date of the branch with the Securities and Exchange Commission of Pakistan (SECP)
• Name and address of principal officer or authorized representative of the company
• Authority letter for appointment of principal officer or authorized representative of the company
• Cell phone number of principal officer or authorized representative of the company and
• Email address of principal officer or authorized representative of the company

Non-Resident Company not having permanent establishment in Pakistan shall furnish the following particulars:

• Name of company
• Business address in the foreign country
• Name and nationality of directors or trustees of the company
• Accounting period
• Name and address of authorized representative of the company
• Authority letter for appointment of authorized representative of the company
• Cell phone number of authorized representative of the company
• Email address of authorized representative of the company
• Principal business activity and
• Tax Registration or incorporation document from concerned regulatory authorities of the foreign country.