Lawkidunya Banner

What is Procedure of Register | De-Register in FBR

What is Procedure of Register in Federal Board of Revenue (FBR). The first step of filing your Income Tax Return is to register yourself with Federal Board of Revenue (FBR).
For Income Tax Registration Individual can register online through Iris Portal.
Whereas, the principal officer of AOP and Company needs to visit Regional Tax Office (RTO).

Taxpayer Registration Basics

Some important facts about Registration
An individual, a company and an association of persons (AOP) or foreign national shall be treated as registered, when they are e-enrolled on the Iris portal.
E-Enrollment with FBR provides you with a National Tax Number (NTN) or Registration Number and password.
In 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.

Requirements of E-Enrollment for an Individual are as Follows:

CNIC/NICOP/Passport number
Cell phone number in use
Active e-mail address
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

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.

Modification of Income Tax Registration

Income Tax Registration of a person can be modified after discovering any change or omission in any information, particulars, data or documents associated with the registration of the person.

Person would have to file a modification form of registration in Iris to change the relevant particulars.

The Commissioner will grant or refuse the requested modification of the person after examining the modification form of registration and making any inquiry deemed necessary.

Person can within thirty (30) days of the decision regarding modification file a representation before the Chief Commissioner.

Chief Commissioner will decide on the merits of the representation filed.

Leave a Reply

Your email address will not be published. Required fields are marked *