FBR, NTN & business tax

Registration is the first step

Individuals can register for income tax through FBR’s Iris portal. For a registered individual, the CNIC is used as the registration number/NTN. Companies and AOPs have their own registration numbers. Registering does not, by itself, complete a tax return, pay tax or establish Active Taxpayer List status.

For individual registration, FBR lists a SIM in your own name, personal email, bank-account maintenance certificate and, where you have business premises, tenancy/ownership evidence and a recent paid utility bill. Follow the current checklist for your taxpayer type; company and AOP requirements differ.

Which tax authority?

• Income tax: FBR, under the Income Tax Ordinance, 2001, as amended.
• Sales tax on goods: generally FBR under the Sales Tax Act, 1990, subject to the applicable scope and rules.
• Sales tax on services: check PRA in Punjab, SRB in Sindh, KPRA in Khyber Pakhtunkhwa or BRA in Balochistan. Islamabad services fall under the federal ICT services-tax framework administered by FBR.
• AJK and Gilgit-Baltistan: check the relevant territory’s tax authority. Cross-border services may need specialist advice on place-of-supply rules.

Income-tax registration and sales-tax registration are different. Liability, exemptions, thresholds, invoicing and withholding depend on your activity, location and the current law.

Prepare for filing

1. Record sales, business expenses, invoices, bank receipts and tax already withheld.
2. Check which income-tax return, wealth statement, sales-tax returns or withholding statements apply to you.
3. Verify the current tax-year deadline and any official extension directly with the relevant authority.
4. Keep submission acknowledgements and payment receipts; review notices in your account.

Ask a qualified tax adviser to check your business classification and obligations, especially for online selling, imports, exports or services across provinces. Fees, rates and deadlines are not fixed in this guide.

Official sources & services

• FBR Iris: registration, returns and payments
• FBR: taxpayer registration basics
• FBR: registration documents and process
• FBR: sales tax basics
• FBR: Finance Acts and amendments
• Punjab Revenue Authority
• Sindh Revenue Board
• Khyber Pakhtunkhwa Revenue Authority
• Balochistan Revenue Authority