IN THIS POST:
– Types of FBR Registration
– Facts About Income Tax Registration
– Documents Required for Income Tax Registration
– How to Register with the FBR as an Individual?
– How to Register a Business with the FBR?
– Facts About Sales Tax Registration
– Process of Registering for Sales Tax
– Types of Customs Duty Registration
– How to Register for Customs Duty?
– What is WeBOC?
– Documents Required for Customs Registration
Want to register as a tax filer in Pakistan with the Federal Board of Revenue (FBR)? Check out this detailed guide on FBR registration for a range of taxes.
Types of FBR Registration
There are three primary types of taxes that require people to file a registration with the FBR. These are:
- Income Tax
- Sales Tax
- Customs Duty
Let’s discuss these types of FBR registrations below in detail.
Income Tax
Generally, income tax can be of two types:
- Personal income
- Business income
The processes for both vary greatly individuals can easily register themselves online via the Iris Portal, but the owner of a company or the principal officer of an Association of Persons (AOP) has to visit the Regional Tax Office (RTO) in-person to complete the FBR registration process.
Facts About Income Tax Registration
- All individual taxpayers can register themselves via the Iris Portal.
- The 13-digit Computerised National Identity Card (CNIC) number is recognised as every individual’s National Tax Number (NTN) or Registration Number.
- e-Enrolment with the FBR after a visit to the RTO also provides every company and AOP with a unique 7-digit NTN.
- Your NTN or CNIC number can then be used by you to log into the Iris Portal and file your Income Tax Returns online. Learn more about filing income tax returns online.
Documents Required for Income Tax Registration
You will require several documents for FBR registration. Here’s a detailed breakdown below:
Documents for Registering as an Individual Taxpayer
If you are registering with the FBR as an individual, you can easily start the enrolment process online. An e-enrolment requires the following documents:
- Your CNIC/Passport Number/NICOP
- Cellphone number
- An active email address
- Your nationality
- Residential address
- Accounting period/Fiscal year of registration
- Business name and address in case of business income
- Primary business activity
- Employer’s name and NTN in case of salary income
- The address of the property in case the revenue comes from a property
Documents for Registering a Local Business
You will require the following documents to register a local business with the FBR:
- Name of AOP or company
- Name of business
- Business’s address
- Phone number of the business
- Valid email address
- Main business activity
- Company type (public ltd., private ltd., trust, NGO, society, etc.)
- Accounting period/Fiscal year of registration
- Cellphone number of the principal officer of the AOP or company
- Date of registration
- Incorporation certificate by the Securities and Exchange Commission of Pakistan (SECP) – For companies only
- Partnership deed and Registration certificate if it’s a registered firm
- Partnership deed for a non-registered firm
- Trust deed for a trust
- Registration certificate for a society
- Name of the company representative with CNIC/NTN
- Name, CNIC/NTN/Passport number, and share percentage of every director, partner, or major shareholder with more than 10% shares
You can also register with the FBR as a non-resident company with a permanent or temporary local presence using similar documents mentioned on the site.
All tax registrations can be verified online using the FBR’s website or their mobile app.
How to Register with the FBR as an Individual?
You can register with the FBR online as an individual taxpayer by logging into the Iris portal.
All taxpayers should first read the User Guide before commencing the FBR registration process online. You will need a computer, a scanner, a good internet connection, a cellphone number registered against their own CNIC, and a personal email address to complete the process. Gather the following documents (as scanned PDFs):
- Bank account maintenance certificate for your personal account
- Evidence of ownership or tenancy of business premises if you have a business
- Paid utility bills associated with the business premises for the past three months if you are a business owner
The process of FBR registration online can also be completed by visiting FBR’s Tax Houses in person with the documents and requirements mentioned above.
How to Register a Business with the FBR?
All companies and AOPs must send one member or partner to the Facilitation Counter of a local Tax House with the following documents:
- Original partnership deed of the firm
- Original registration certificate from the Registrar of Firms
- Incorporation certificate in case of a company
- CNICs of all of the members, partners, or directors
- A letter signed by all the members, partners, or directors on the official letterhead of the company, authorising one person to perform income and sales tax registration with the FBR
- A cellphone number of the authorised person issued against their own CNIC that has not been entered into the FBR record with their personal tax registration
- Email address of the company or AOP
- Bank account maintenance certificate in the company’s name
- Evidence of ownership or tenancy of business premises
- Paid utility bills associated with the business premises for the past three months
Sales Tax
All importers, manufacturers, wholesalers, and retailers, are liable to pay sales tax and should be registered accordingly. You can check your eligibility for sales tax before registering yourself.
Facts About Sales Tax Registration
- You must have an active account on the Iris portal to register for Sales Tax.
- Registering for Sales Tax with the FBR provides you with a Sales Tax Registration Number (STRN)
- You can then use this information to log in to the efile portal to file your Sales Tax Returns.
Process of Registering for Sales Tax
After logging into the Iris Portal and selecting “Form 14(1) (Form of Registration filed voluntarily through Simplified) (Sales Tax)” from the drop-down menu under Registration, you will be asked to provide the following information:
- Taxation period
- The type of registration, stating whether you or the company is a manufacturer or a non-manufacturer
- Your CNIC as the member, director, or principal officer of a company or AOP
- Bank account maintenance certificate issued in the name of the business
- Details of the business, including name, business activity, acquisition date, capacity, branches, etc.
- Photographs of the business premises
- Pictures of utility metres along with registration or consumer numbers
- Photographs of machinery and industrial metres are mandatory for manufacturers.
You should be able to register for sales tax with the above information and can get a detailed explanation on the FBR site for the same. You will be contacted by the FBR if further documentation is needed.
It is important to note that after registration, you must visit any NADRA e-Sahulat Centre within the next 30 days for biometric verification, or your registration will be cancelled. You can easily find your nearest NADRA e-Sahulat Centre to complete this step.
You can also perform sales tax registration via the FBR’s Tax Asaan App.
Customs Duty
The third type of tax registration at the FBR is of Customs. Customs Duty is primarily for those individuals involved in the import and export of items into or out of the country.
Types of Customs Duty Registration
You must fit the eligibility criteria for applying for Customs Registration. This kind of tax is only for:
- Traders
- Customs agents
- Bonded carriers
- Shipping lines
- Warehouses
Several different types of traders fall into this category, including:
- Commercial traders
- Non-commercial traders
- Shipbreakers
- Trusts or non-profit organisations
- Government departments
- Courier services
- Diplomatic cargo for embassies
How to Register for Customs Duty?
The Web Based One Customs (WeBOC) is the FBR’s Customs portal, but you will need to register with the FBR first to log in. The process involves filling a registration form that requires:
- Your NTN
- Your STRN
- The name of the business
- Business’s address
- Contact person’s name, CNIC, and email ID
- Two phone numbers
- Fax number
- Cellphone number
- Your bank’s name, branch, and city
- Account number
- Licence number
- Warehouse details (if relevant)
- Shipping line type (if relevant)
- Location (for terminal operators)
You will have to fill the form and submit it along with the relevant details for Customs registration. Don’t forget to visit the RTO personally for biometrics, and the FBR officials might visit your business premises as needed. You will then be informed of the acceptance or rejection of the application, issued a login ID and password for WeBOC in case of acceptance. You might need to revisit the tax office from time to time for a revalidation.
What is WeBOC?
WeBOC is a web-based, automated customs clearance system that enables automated customs clearance of imports and exports in Pakistan. The portal currently has more than 45,000 registered users, including government departments, private businesses, and more. It is a paperless innovation that has shifted all customs process online and made them quicker and more efficient. Learn more about WeBOC on the FBR site.
Documents Required for Customs Registration
The documents required for customs registration vary, based on the type of registration but here’s a general overview:
- Original CNIC
- Request for Customs Registration on company letterhead
- Visiting card and two passport-sized photographs
- NADRA verification
- NTN Certificate
- STRN Certificate
- Utility bills of business or office premises
- Bank Account Maintenance Certificate
- Bank statement of the past six months
- Undertaking along with two witnesses
- Pay order or a cash deposit of PKR 500
All of these and many more need to be submitted to the FBR for Customs Registration, along with a completely filled form to process the application, as mentioned above.
Now you know all about FBR registration, its types, and its processes. As the fiscal year draws to a close, it is the perfect time to register and avail the benefits of being a tax filer in Pakistan. Learn more about registering your company in Pakistan in this detailed guide.
Please note that modifications, cancellations, and transfer of registrations are possible, but you should contact your local RTO for all such queries.
Stay tuned to Zameen Blog for more posts and guides associated with laws and taxes in Pakistan. You can send us your feedback at blog@zameen.com.
