For tax year 2026, taxpayer registration is mandatory for every person in Pakistan. Failing to register may create hassles in obtaining essential services, such as utility connections, loans, or operating e-commerce platforms.
According to Section 181 of the Income Tax Ordinance, 2001 (updated for 2026):
• All taxpayers, including those selling digitally ordered goods or services, must register using the prescribed form.
• Online marketplaces and courier services cannot allow any vendor to operate without registration.
• The Commissioner may also register a taxpayer if facts of the case necessitate.
• Individuals with CNIC automatically have their CNIC serve as their National Tax Number (NTN).
Who Must Register?
| Type of Taxpayer | Requirement |
| Individuals selling online within Pakistan | Must register with FBR |
| E-commerce platforms and courier services | Vendors cannot sell without registration |
| New commercial or industrial utility connections | Registration mandatory to get electricity or gas |
| Commissioner-initiated cases | Commissioner may register taxpayers directly |
⚡ Tip: Registration is required even for small sellers or freelancers to avoid legal or operational delays.
Active Taxpayers’ List (ATL)
Section 181A empowers FBR to maintain an Active Taxpayers’ List (ATL):
• Only registered taxpayers are included in ATL.
• Being on ATL ensures smooth business operations, utility approvals, and eligibility for government tenders.
Compulsory Registration for Utilities
Section 181AA specifies mandatory registration for commercial or industrial electricity and gas connections:
• Applications for new utility connections will not be processed unless the applicant is a registered taxpayer.
• This rule ensures tax compliance before providing essential services.
✅ Tip: Always verify your CNIC/NTN status on the FBR portal before applying for new utilities to avoid delays.
Step-by-Step Guide: How to Register
1. Visit the FBR e-portal
2. Fill out the registration form with your CNIC details.
3. Submit required documents: CNIC copy, proof of business (if applicable).
4. Confirm registration: Your CNIC becomes your NTN and is listed on ATL.
FAQs – Taxpayer Registration 2026
Q1: Who must register as a taxpayer in 2026?
All individuals, e-commerce vendors, and businesses applying for utilities must register.
Q2: Does my CNIC automatically serve as NTN?
Yes, for individuals with CNIC issued by NADRA, it serves as NTN from 2015 onwards.
Q3: Can an online marketplace allow unregistered vendors to operate?
No. Only registered vendors can sell on platforms or use courier services.
Q4: What happens if I don’t register?
You may face difficulties obtaining utility connections, government services, or engaging in e-commerce legally.
Verify Your Registration
Users can check their registration and Active Taxpayer status by entering their CNIC on FBR’s e-portal: Check Registration Status
Disclaimer: This content is for informational purposes only and does not constitute legal or tax advice. For official guidance, consult the Federal Board of Revenue (FBR) or a certified tax professional.