An individual, a company, and an association of persons (AOP) or foreign nationals shall be treated as registered when they are e-enrolled on the Iris portal.

E-Enrollment with FBR Online NTN verification provides you with a National Tax Number (NTN) or Registration Number and password.

In the 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 the Iris portal, the online Income Tax system, which is the only way through which online Income Tax Returns can be filed.

REQUIREMENTS BEFORE REGISTRATION

AN INDIVIDUAL NEEDS TO ENSURE THAT THE FOLLOWING INFORMATION IS AVAILABLE BEFORE STARTING E-ENROLLMENT IN NTN.

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 the case of business income
  • business name
  • business address
• Principal business activity
• Name and NTN Number of the employer in case of salary income
• Address of property in case of property income

THE PRINCIPAL OFFICER OF THE 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 a principal officer of the company or AOP
• Principal business activity
• Address of industrial establishment or principal place of business
• Company types, like public limited, private limited, unit trust, trust, NGO, society, small company, modaraba, or any other
• Date of registration
• Incorporation certificate by the Securities and Exchange Commission of Pakistan (SECP) in case of a company
• Registration certificate and partnership deed in case of a registered firm
• Partnership deed in case the firm is not registered
• Trust deed in case of a trust
• Registration certificate in case of society
• Name of the representative with his CNIC or NTN Number
• 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 the principal officer or authorized representative of the company
• Authority letter for appointment of a principal officer or authorized representative of the company
• Cell phone number of the principal officer or authorized representative of the company and
• Email address of the 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
• A business address in the foreign country
• Name and nationality of directors or trustees of the company
• Accounting period
• Name and address of an authorized representative of the company
• Authority letter for appointment of an authorized representative of the company
• Cell phone number of an authorized representative of the company
• Email address of an authorized representative of the company
• Principal business activity and
• Tax Registration or incorporation document from concerned regulatory authorities of the foreign country

REGISTRATION PROCESS

ONLINE REGISTRATION

Online registration is available only for:

1. Individual and not for Association of Person or Company;

Before starting online registration, the Taxpayer must have:

1. Read the User Guide;
2. A computer, scanner, and internet connection;
3. A cell phone with SIM registered against their own CNIC;
4. A personal email address belonging to them;
5. Scanned pdf files of:
   1. Certificate of maintenance of personal bank account in his own name;
   2. Evidence of tenancy/ownership of business premises, if having a business;
   3. Paid utility bill of business premises not older than 3 months, if having a business.
6. Online registration is available at Iris FBR

REGISTRATION AT FACILITATION COUNTERS OF TAX HOUSES

Registration at Facilitation Counters of Tax Houses is available for all:

1. Individual, Association of Person and Company;
2. Income Tax and Sales Tax;

FOR REGISTRATION OF AN INDIVIDUAL, THE INDIVIDUAL MUST:

1. Personally go to any Facilitation Counter of any Tax House;
2. Take the following documents with him:
   1. Original CNIC;
   2. Cell phone with SIM registered against his own CNIC;
   3. Personal Email address belonging to him;
   4. Original certificate of maintenance of personal bank account in his own name;
   5. Original evidence of tenancy/ownership of business premises, if having a business;
   6. Original paid utility bill of business premises not older than 3 months, if having a business.

FOR REGISTRATION OF AN AOP, ANY ONE OF THE MEMBERS / PARTNERS MUST:

1. Personally go to any Facilitation Counter of any Tax House
2. Take the following documents with him:
3. Online NTN Verification by CNIC
   1. Original partnership deed, in case of Firm;
   2. Original registration certificate from Registrar of Firms, in case of Firm.
   3. CNICs of all Members / Partners;
   4. Original letter on letterhead of the AOP signed by all Members / Partners, authorizing anyone of the Members / Partners for Income / Sales Tax Registration;
   5. Cell phone with SIM registered against his own CNIC but not already registered with the FBR NTN;
   6. Email address belonging to the AOP;
   7. Original certificate of maintenance of bank account in AOP’s name;
   8. Original evidence of tenancy/ownership of business premises, if having a business;
   9. Original paid utility bill of business premises not older than 3 months, if having a business.

FOR REGISTRATION OF A COMPANY, THE PRINCIPAL OFFICER MUST:

1. Personally go to any Facilitation Counter of any Tax House
2. Take the following document with him:
   1. Incorporation Certificate of the Company;
   2. CNICs of all Directors;
   3. Original letter on letterhead of the company signed by all Directors, verifying the Principal Officer and authorizing him for Income Tax / Sales Tax Registration;
   4. Cell phone with SIM registered against his own CNIC but not already registered with the FBR;
   5. Email address belonging to the Company;
   6. Original certificate of maintenance of bank account in Company’s name;
   7. Original evidence of tenancy/ownership of business premises, if having a business;
   8. Original paid utility bill of business premises not older than 3 months, if having a business.