REGISTRATION AND FILING OF INCOME TAX RETURNS IN PAKISTAN
Basic Concepts of Taxation
The Federal levy, tax, on income (Income Tax) is governed by the Income Tax Ordinance, 2001 and Income Tax Rules, 2002. It is an annual charge on income. This includes taxable income, income subject to separate charge and income subject to final tax of a person for a tax year, and also includes global income of the resident person, even if it has already been taxed outside of Pakistan.
“Tax Year” is a period of twelve months ending on 30th day of June i.e. the financial year and is denoted by the calendar year in which the said date falls.
For Individual Taxpayers
If you are an Individual Taxpayers, You’ll have to get your Registration Number and password first via FBR’s e-Enrollment process. Provide the information required, You’ll be sent a confirmation input to validate your account (usually an email and/or SMS). You’ll be sent password/PIN to login with your account. Sometimes this process might take a few days for security reasons.
Once you’re registered successfully and have logged in by entering your Registration No. and password on the main page of Iris, you can now file your wealth statement.
For salaried persons, you will have to fill wealth statement and income tax returns.
The User ID for Iris is your Registration Number as follows:
- In case of individual Pakistani – the 13-digits on CNIC/NICOP (without dashes)
- In case of individual Non-Pakistani – the 7-digits NTN (excluding dash and check digit)
- In case of AOPs/Companies – the 7-digits NTN (excluding dash and check digit)
For Companies and AOPs, NTN Registration is Required
If you are a company/AOP, you can register for NTN (National Tax Number) online. (It’s preferable to use Internet Explorer to do this; there will be problems with Chrome and Mozilla Fox)
- Visit the link e.fbr.gov.pk and select the tab E-registration.
- Mention your CNIC Number, name and load image
- Give your date of birth as per CNIC, your residential address, your activity, land line, mobile number and email address
- Since you are filling in the form yourself select the ‘Authorized Representative u/s 172 and then select ‘Self’
- Click on ‘Save Registry’
- Then in the next column, mention your employers NTN and city of your employment if you are an employee. If a businessman, fill in the details of your business as well.
- Your application is complete. Click on ‘Print’ to get a print of the application and sign it.
- It will alert you if there is an existing NTN from your previous job. If you still have doubts, use your CNIC number to get it.
- You will be allotted an NTN after 2 working days via an email.
- Meanwhile, enclose a paid electricity bill, salary certificate and copy of CNIC with the printed application and take it to your concerned RTO office. You will be issued the NTN certificate.