Becoming a registered Income Tax Practitioner (ITP) in Pakistan requires following the Federal Board of Revenue (FBR) guidelines under Income Tax Rules, 2002 (updated November 24, 2023). This registration enables practitioners to handle tax matters on behalf of clients legally.
Step 1: Understand Eligibility
Before applying, ensure you meet FBR requirements:
• Must have relevant academic or professional qualifications (CA, CMA, or equivalent).
• Completion of an apprenticeship under a Chartered Accountant, Cost & Management Accountant, or registered Income Tax Practitioner.
• Must not have been dismissed from service or declared an undischarged insolvent.
• Should not have convictions under Income Tax Ordinance or Pakistan Penal Code.
• If previously employed with the Inland Revenue Department, at least two years must have passed since resignation.
Step 2: Download and Prepare the Application Form
The FBR prescribed form can be used to apply. Your application must include:
1. Full name (in block letters)
2. Father’s name
3. Residential address
4. Date of birth
5. Academic/professional qualifications
6. Present occupation
7. Apprenticeship details (name of mentor, duration, and dates)
Step 3: Draft Your Declaration
Include the following affirmations in your application:
• No previous dismissal or removal from service.
• No insolvency status.
• No disqualification to represent taxpayers by any authority.
• No criminal convictions.
• Completion of mandatory waiting period after resignation from Inland Revenue Department (if applicable).
Step 4: Submit to the Chief Commissioner
Address your application to the Chief Commissioner of the Regional Tax Office in your jurisdiction:
To,
Chief Commissioner,
[Regional Tax Office],
[City],
[Jurisdiction]
Include:
• Signature
• Printed name
• Office address
• Date
Step 5: Follow Up with FBR
After submission:
• Track your application online via the FBR portal.
• Respond promptly to any queries or requests for documents.
• Keep a copy of your acknowledgment receipt for reference.
Interactive Checklist
Use this checklist to ensure your application is complete:
Task Completed?
Verify eligibility criteria ☐
Complete apprenticeship details ☐
Fill personal information ☐
Include declaration affirmations ☐
Address to Chief Commissioner ☐
Sign and date application ☐
Submit and save acknowledgment ☐
Double-check your qualifications and apprenticeship details. Errors can delay registration or lead to rejection.