Annual Return Filing: What information is required for tax registration?

Annual Return Filing: What information is required for tax registration?

The registration with the Federal Board of Revenue (FBR) is prerequisite for filing annual income tax return. The filing of income tax return is started on July 01, 2021 for tax year 2021 and its deadline is September 30, 2021.

A taxpayer is required to get registration with the tax authorities and for the registration there are certain details needed to complete the registration process.

According to the FBR an individual needs to ensure that the following information is available before starting e-enrollment.

Requirements of e-enrollment for an individual are as follows:

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

Principal Officer of Company and AOP needs to ensure that the following information is available before starting e-enrollment

Following particulars are required for registration:

Name of company or AOP

Business name

Business address

Accounting period

Business phone number

E-mail address

Cell phone number of principal officer of the company or AOP

Principal business activity

Address of industrial establishment or principal place of business

Company type, like public limited, private limited, unit trust, trust, NGO, society, small company, modaraba or any other

Date of registration

Incorporation certificate by Securities and Exchange Commission of Pakistan (SECP) in case of company

Registration certificate and partnership deed in case of registered firm

Partnership deed in case firm is not registered

Trust deed in case of trust

Registration certificate in case of society

Name of representative with his CNIC or NTN

Following particulars of every director and major shareholder having 10% or more shares in case of company or partners in case of an AOP, namely:-

Name

CNIC/NTN/Passport and

Share %

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.

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