By: Muhammad Sohaib Ashraf

Lecturer, Lahore School of Business

Lecture # 10
Dated :07/05/16 (Tue)
Procedure of Companies Tax
The Federal Board of Revenue (FBR) has laid
down procedure for income tax registration by
individuals, Association of Persons (AOPs) and
companies by visiting facilitation counters of tax
offices.
The FBR said that registration at facilitation counters
of Tax Houses is available for all: Individual,
Association of Person and Company; and Income Tax
and Sales Tax.
For Registration of an Individual,
the Individual must:
a. personally go to any Facilitation Counter of any Tax
House:
b. take the following with him:
i. Original CNIC;
ii. Cell phone with SIM registered against his own CNIC;
iii. Personal Email address belonging to him;
iv. Original certificate of maintenance of personal bank
account in his own name;
v. Original evidence of tenancy / ownership of business
premises, if having a business;
vi. Original paid utility bill of business premises not older
than 3 months, if having a business.
For Registration of an AOP, anyone
of the Members / Partners must:
a. personally go to any Facilitation Counter of any Tax
House:
b. take the following with him:
i. Original partnership deed, in case of Firm;
ii. Original registration certificate from Registrar of Firms,
in case of Firm.
iii. CNICs of all Members / Partners;
iv. Original letter on letterhead of the AOP signed by all
Members / Partners, authorizing anyone of the Members /
Partners for Income / Sales Tax Registration;
v. Cell phone with SIM registered against his own CNIC but
not already registered with the FBR;
Conti
vi. Email address belonging to the AOP;
vii. Original certificate of maintenance of bank
account in AOPs name;
viii. Original evidence of tenancy / ownership of
business premises, if having a business;
ix. 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:
a. personally go to any Facilitation Counter of any Tax
House:
b. take the following with him:
i. Incorporation Certificate of the Company;
ii. CNICs of all Directors;
iii. Original letter on letterhead of the company
signed by all Directors, verifying the Principal Officer
and authorizing him for Income Tax / Sales Tax
Registration;
iv. Cell phone with SIM registered against his own
CNIC but not already registered with the FBR;
Conti..
v. Email address belonging to the Company;
vi. Original certificate of maintenance of bank account
in Companys name;
vii. Original evidence of tenancy / ownership of
business premises, if having a business;
viii. Original paid utility bill of business premises not
older than 3 months, if having a business.
Registration Procedure for
Proprietors:

For running a proprietary business legitimately, NTN

is required to be obtained on business name to fulfill
statuary compliance as per Tax Laws.
Obtaining National Tax Number NTN:
Taxpayer Registration means, obtaining National Tax
Number (NTN) from the Federal Board of Revenue
(FBR) for making taxable transactions.
NTN can be obtained by any of the following two ways:
Conti
Apply online at FBR Portal by
visiting https://e.fbr.gov.pk
Apply on paper at any of the Taxpayer Facilitation
Centre (TFC Centers list given below)
Online Income Tax Registration Procedure for
Business Individuals:
You can apply online for new registration by
performing following steps:
Step 1 & 2
Step 1:
Visit the FBR Portal at https://e.fbr.gov.pk
Select New e-registration from the dropdown of e-
Registration menu
Step 2:
1. Select the taxpayer type (Individual)
2. Enter the data in front of following captions appearing on the
screen:
3. Enter the CNIC/NTN/Reg.Inc, according to the selected
taxpayer type
4. Enter Name of taxpayer
5. Enter Image character
6. Click Ok
Step 3 & 4

Step 3:
On next screen complete all the particulars appearing on
the form. You may save the form with available information
and resume at alter stage if so required.
With other details following information is required to
complete form:-
Bank account detail on business name is must for all
business concerns.
Proof of premises providing nature, detail of owner, utility
reference numbers is required.
Step 4:
After completion of the online registration form, verify the
form by clicking the Verify button
Step 5 & 6

Step 5:
After successful verification, submit the form by
Clicking Submit button.
System will assign a Token Number which should be
noted for checking the status of the application either
online or by calling at 24-Hrs help line at 051-111-772-
772.
Step 6:
Once the taxpayer registration application is approved,
the system will send an e-mail to you. Approx. time for
verification is 3-working days.
Step 7:

The NTN Certificate can be obtained by visiting any of

Taxpayer Facilitation Centers and submitting a duly
signed copy of the online application along with
required documents (Copy of CNIC, Last Paid
Electricity Bill, and Letter Head).
Conti
Note: There is no fee for getting NTN certificate.
Filing Annual Income Tax Return:
It is mandatory for a taxpayer to file Income Tax Returns
annually.
Accounting Period: July 1- June 30
Filing Period: Annual Income Tax Returns are normally
filed in September. However dates can be extended as per
Government directives.
Every proprietor business individual has to file Income Tax
Return irrespective of date of starting a business.
Address
Focal Contacts:
Further details can be obtained from the following
departments.

NTN Cell Islamabad & TFC-

Islamabad Mr.Muhammad Farooq
Incharge NTN Cell Islamabad
CDA-Block-II, Old CBR Building
Near Lal Masjid, Melody, G-6, Islamabad
Tel: 051-9204911 FBR e-filing Helpline: 051-111-772-
772 (9 am to 9 pm)esupport@pral.com.pk
THANKS & JAZAKALLAH
By:
Muhammad Sohaib Ashraf
B.Com. ,MA (Arabic)/MA (Islamic Studies)
MS/MBA(Finance)
Lecturer, Faculty of Management Sciences,
Lahore Business School,
University of Lahore, Gujrat Campus
e-mail: sohaibayoobi@gmail.com
Cell # 0333-839-5363
0300-552-9349
0321-552-9349