Tax registration with the Federal Board of Revenue (FBR) is an essential step for individuals and entities operating in Pakistan, ensuring compliance with income tax regulations and facilitating the filing of tax returns.
Understanding the mandatory requirements for tax registration is crucial for taxpayers to fulfill their obligations effectively. Here’s a comprehensive guide to the tax registration process with the FBR:
Online Registration: Online registration with the FBR is available exclusively for individuals and not for associations of persons or companies. Before initiating the online registration process, taxpayers must ensure they have the following prerequisites:
• Read the User Guide provided by the FBR.
• Access to a computer, scanner, and internet connection.
• A cell phone with a SIM card registered against the taxpayer’s own CNIC.
• A personal email address belonging to the taxpayer.
• Scanned PDF files of necessary documents, including:
• Certificate of maintenance of a personal bank account in the taxpayer’s own name.
• Evidence of tenancy or ownership of business premises (if applicable).
• Paid utility bill of business premises not older than 3 months (if applicable).
Taxpayers can initiate the online registration process through the Iris platform provided by the FBR.
Registration at Facilitation Counters of Tax Houses: Registration at facilitation counters of tax houses is available for individuals, associations of persons, and companies, encompassing both income tax and sales tax registrations.
Registration Requirements for Individuals: For individuals seeking registration, the following steps must be followed:
• Personally visit any facilitation counter of any tax house.
• Carry the following documents:
• Original CNIC.
• Cell phone with SIM registered against the individual’s own CNIC.
• Personal email address belonging to the individual.
• Original certificate of maintenance of personal bank account in the individual’s own name.
• Original evidence of tenancy or ownership of business premises (if applicable).
• Original paid utility bill of business premises not older than 3 months (if applicable).
Registration Requirements for Associations of Persons (AOP): For registration of AOP, any member or partner must undertake the following steps:
• Personally visit any facilitation counter of any tax house.
• Carry the following documents:
• Original partnership deed (in case of a firm).
• Original registration certificate from the Registrar of Firms (in case of a 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 the individual’s own CNIC but not already registered with the FBR.
• Email address belonging to the AOP.
• Original certificate of maintenance of a bank account in AOP’s name.
• Original evidence of tenancy or ownership of business premises (if applicable).
• Original paid utility bill of business premises not older than 3 months (if applicable).
Registration Requirements for Companies: For registration of a company, the principal officer must follow these steps:
• Personally visit any facilitation counter of any tax house.
• Carry the following document:
• 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 the individual’s own CNIC but not already registered with the FBR.
• Email address belonging to the Company.
• Original certificate of maintenance of a bank account in Company’s name.
• Original evidence of tenancy or ownership of business premises (if applicable).
• Original paid utility bill of business premises not older than 3 months (if applicable).
Understanding and adhering to these tax registration requirements laid out by the FBR is essential for individuals and entities to ensure compliance with tax laws and facilitate smooth tax operations in Pakistan. By fulfilling these obligations, taxpayers contribute to the efficient functioning of the tax system, promoting economic stability and growth in the country.
