The registration is done online through the Iris portal with the Federal Board of Revenue (FBR) of Pakistan (iris.fbr.gov.pk). You will be required to give out valid CNIC, working mobile number, and email address. People are issued with National Tax Number (NTN). A business will also be required to apply and acquire a Sales Tax Registration Number (STRN) to be included in the list of active taxpayers.

How to Register With FBR

Individual Registration

People are allowed to register through the IRIS portal online. Once registered the 13-digit CNIC becomes your NTN and registration number.

Information You Need

Include CNIC/NICOP/ Passport number, mobile number, active email, residential address and accounting period. When you would provide that you have business income, please also indicate business name, address and principal activity.

Documents for Online Registration

Usual documents: SIM registered on your CNIC, personal email, bank-account certificate, and in case you are running a business, evidence of premises and a utility bill that is not older than three months.

AOP and Company Registration

An AOP or company principal officer should make a visit to the Regional Tax Office or Tax House. Carry the partnership deed (AOP) or incorporation certificate (company)- and any other necessary ID and authorization documents.

Sales Tax Registration

In the case of sales tax, one must log into the IRIS portal and fill out Form 14(1), under the tab Registration.

Simple Summary

Registering with FBR (Individual/Sole Proprietor) Steps

Web Portal

Enter the Iris portal and choose entry of Unregistered Person.

Fill Registration Form (Form 181)

Fill in your 13 number CNIC, name, address, cell phone number registered in your name and email.

Send Documents

Provide the necessary documents – evidence of address (utility payment or rental agreement) and a bank account certificate.

Checking

FBR will verify your data. Tentatively, your CNIC will now be your NTN.

Become a Filer

Check-in Filing of your income-tax return along with a wealth statement to make it on the Active Taxpayers List (ATL).

AOP and Companies Registration

AOPs (Association of Persons)

This requires a partnership deed, the NTN/CNICs of all members and a certificate of bank account in the name of the AOP.

Companies

They shall be incorporated at SECP. The directorate is to be registered either by a visit to the RTO or via the online portal.

Key Requirements

Documents

Carry your original CNIC, mobile SIM, email address, certificate of keeping a bank account, and evidence of business location.

Sales Tax (STRN)

Your turnover or manufacturer/importer and above turnover surpassing 10million rupees: Register Sales tax by filling in Form14 on the Iris portal after receiving your NTN.

Timeline

Registration would normally take 2-3 working days.

What Is Federal Board of Revenue (FBR) in Pakistan?

The prime tax authority in Pakistan is FBR. It formally accepts key tax operations and web-based services as to income tax, sales tax/FED, customs, e-payments, and filing of returns. Its functions also involve encouraging voluntary compliance, tax modernisation, taxpayer registration, and expansion of the tax base.

The registration of taxpayers is necessary since it is the initial procedure before individuals can submit an income tax return. According to FBR, a person, company or association of persons (AOP) becomes registered upon e-enrolment into the IRIS portal, which will issue NTN or registration number and password. A first-time filer must also be registered prior to submitting a return using IRIS. Therefore, income tax registration is significant to individuals, businesses, companies and AOPs: it establishes a formal tax identity and aids compliance. People may sign up online using IRIS, and AOPs and companies may require further RTO-related actions using their principal officer.

FBR Registration in Pakistan – Step-by-Step Process

What Is FBR Registration?

FBR registration entails registering yourself or your business with the Federal Board of Revenue. This allows you to be tax credentialed and have the IRIS portal. FBR regards an individual as registered with the IRIS when he or she is e-enrolled. To a person, the 13-digit CNIC automatically turns into the NTN / Registration Number.

Who Can Register Online?

FBR says that persons can be registered online using IRIS portal. AOPs or companies have to visit a principal officer at the appropriate Regional Tax Office (RTO) or Tax House to register income-tax.

Step 1: Prepare Your Basic Information

You will need the following before you start: CNIC/NICOP/Passport number, mobile number, personal email address, residential address and accounting period. In case you are a business owner, you should carry along your business name, business address and basic activity of the business as well.

Step 2: Prepare Your Documents

The most common needs to an individual are: SIM registered to your CNIC, personal email address, and statement of maintenance of your personal bank account.
In the case of a business, you will also require a record of tenancy or ownership of the premises, and a paid utility bill that does not exceed three months.

Step 3: Register Through IRIS

Visit the IRIS registration page and use your personal information and complete the e-enrollment. When this is completed, you are registered in IRIS and your CNIC is your NTN / Registration Number.

Step 4: Registration for AOP or Company

A company or an AOP has to pay a visit to a Tax House / RTO.
An AOP: you will need to bring partnership deed, CNICs of all members/partners, authorization letter, evidence of a bank account, and evidence of the business address.
On behalf of a company: equity certificate of incorporation, CNIC of directors, an authorization letter, an email address of a company, a bank account document, and business premises documentation.

Step 5: Get Your Login Credentials

Once registered, FBR will provide the login details of the IRIS portal. Make updates and file returns and manage your registration records using these credentials.

Step 6: Apply for Sales Tax Registration if Needed

In case you also require registering your business with sales tax, log in to the IRIS using your credentials, select Form(14)1 in the Registration menu, and follow through. This is an independent step to basic income-tax registration and is necessary to get a Sales Tax Registration Number (STRN).

Important Note

The online IRIS registration is the starting point of most salaried workers, freelancers, as well as individuals who work alone. In case you are an operator of an AOP or company, you have to be registered by the RTO / Tax House.

Simple Summary

Individual: login through IRIS.
visit RTO / Tax House.
CNIC is an automatic NTN of individuals.
Sale tax registration is another process within IRIS in case required.

Why Do You Need to Register with FBR?

Entry into the formal taxation of Pakistan starts by registering with FBR. Once you have registered, via the IRIS, you are given an NTN or registration number and a log in user name and password, which enable you to access the online income tax services of FBR. Also says FBR, before you can enter your first return using IRIS, you need to be registered.

To the majority of citizens, tax filer registration is significant in that it provides the tax filer with a tax identity. But their name does not appear in the Active Taxpayer List until they submit an online return on the corresponding tax year. ATL is the hub of online income tax return filers.

The other cause is filer status. The ATL status can be checked by active taxpayers on-line. FBR enumerates various advantages that were associated with active filer status such as reduced withholding tax on banking, property, vehicles, dividend and some investments. Timely filing post registration.

Who Can Register with Federal Board of Revenue (FBR) in Pakistan?

According to the current system of FBR, a person, company, association of persons or foreign national is considered as registered in case he/she is e-enrolled in the portal of IRIS. E-enrollment will give the registration number or NTN and password to access online tax services. It is the foundation of onboarding nowadays.

FBR Registration for Individuals

This registration is applicable to the salaried individuals, freelance workers, self-employed individuals, landlords, consultants, physicians, and lawyers among other individuals who require a tax identity. In the case of the individual, FBR has the 13-digits CNIC as the NTN or registration number that makes the process simpler using IRIS.

FBR Registration for Business Owners

This includes sole owners and bank account holders operating a business under their own name. When an individual runs a shop, service, online, freelance, or trading, they tend to enroll themselves as an individual taxpayer and thereafter make use of the profile to handle their business tax affairs.

FBR Registration for Company and AOP

In the case of companies, it is a registered organization that operates on its name. A partnership or group of people conducting a business together is usually referred to as an AOP. FBR identifies both of these on IRIS, and therefore, they undergo their own registration and filing path instead of relying on a separate profile.

Documents Required to Register with FBR in Pakistan

The principal documents are based on the type of taxpayer. The guidance of FBR demonstrates that IRIS onboarding is designed based on identity details, contact information, bank details, and business evidence in case it is required. Patients have to submit scanned PDF documents of supporting records. These facts are used to complete the enrollment and the IRIS credentials are issued.

Basic Details for Individual Registration

To a particular person, the main documents are the original CNIC, mobile number associated with the CNIC, personal email address, and address details registered on IRIS. The applicant must also have a certificate of maintenance of a personal bank account in his/her name. Upon registration, these details permit access to logins and filing of returns using IRIS.

Supporting Documents for Business Registration

In the case of a business, FBR requires more information. Typical documents consist of business address, bank account certificate or proof of account maintenance, evidence of premises (e.g. tenancy/ ownership records), and paid utility bill within three months. These will give evidence of business activity in registering a business linked profile.

Step-by-Step Guide on How to Register with Federal Board of Revenue (FBR) in Pakistan

Step 1: Open the FBR IRIS Portal

On the main IRIS Login Portal registration page on the IRIS 2.0, select New Registration. This is where they would start online registration.

Step 2: Enter CNIC and Personal Information

Give your CNIC or NICOP of 13 digits with details of its validity, full name and address. Your NTN registration number is the CNIC.

Step 3: Complete E-Enrollment and Verification

Check your email address and mobile number. OTP, real-time PMD test, and the integration of NADRA is used in the system to verify your identity.

Step 4: Create Login Credentials for IRIS

Create a new password, verify it and insert a 4-digit PIN. Entering with your NTN or registration number and this password will enable you to log in.

Step 5: Confirm Your Registration Number / NTN

Once it is successfully registered, you can sign in to IRIS and carry on with filing your return. This is the registration of taxpayers.

How to Become a Tax Filer After FBR Registration

Being a filer does not just happen by virtue of registration. It develops a profile of tax and provides you with access to IRIS. You should then have to submit an income tax return to the concerned year through IRIS. The Active Taxpayer List is where the filers are registered and therefore the filer status is only reflected on the list after the fully prepared return.

In order to become an e-filer of tax: register with FBR, log into IRIS, submit your submission, and then view the Active Taxpayer List.

How to Check Active Taxpayer List (ATL) Status

The Active Taxpayer List (ATL) is released annually on 1March and updated every Monday. Check status Check the official FBR portal, send a text message to 9966 (individuals) or 9966 (companies/AOPs): ATL CNIC, or ATL NTN, or go to the site and download the latest ATL file.

Upon filing, use the status-check tool or SMS to verify whether your name has been reflected in the ATL.

Common Problems During FBR Registration and How to Fix Them

CNIC Not Verifying

In case of failure to check IRIS with CNIC/NICOP, re-enter it, make sure it is not less than 13 digits, validity, and check the name and address with the official records.

Email or Mobile Number Issue

Confirm the existence of the contact information which is connected to the CNIC or the CNIC of the eligible family member. In case of OTP failure obtain a new OTP. The system is prevented in case the email or mobile is already registered.

IRIS Portal Login Problem

The user ID is the registration number. Regain access through Forgot Password using CNIC/registration number, email, network provider, and mobile. Good to use cookies clear or Google Chrome in case of hyperlinks failure.

Registration Number Not Found

Validity Check the format: 13-digit CNIC in case of individuals, 7 digits NTN in case of companies/AOPs. In case of problems, the account recovery flow or online help of FBR.

ATL Status Not Updated Yet

The ATL updates every Monday. Wait until the next update after filing. The status will not appear in case the return was not filed.

FBR Registration Through Tax Asaan App

Tax Asaan is a mobile app to the same IRIS system, and it provides registration, payments, verification, sales tax registration, and the POS services. Android and iOS versions of the app are free. In the case you have already registered in IRIS, your credentials can be used with Tax Asaan. IRIS desktop application might still be required to do certain tasks such as revising of returns or accessing older records.

Difference Between NTN, Filer Status, and ATL

Your tax identity upon e- enrolling is NTN or registration number. Individuals are assigned the 13-digit CNIC, and the companies/AOPs the 7-digit NTN. Registration allows you to access IRIS, but not necessarily an active filer.

The next step involves filing a return. After registering through IRIS, your filer status would be reflected on the ATL. The ATL contains the names of all online income tax return filers during the last year and this is updated on a Monday basis. The sequence is therefore; register, file return and appear on ATL.

Mistakes to Avoid When Registering with FBR in Pakistan

Entering Wrong CNIC Details

The CNIC information is usually typed in the wrong way, which is one of the most frequent issues during the FBR registration process. The IRIS registration process verifies the CNIC structure and verifies identity information during onboarding, thus any minor error in the number or other personal information can interrupt the registration. To prevent taxpayer onboarding errors causing unnecessary delays, it is always helpful to input your CNIC as it is written on your official documents.

Using Inactive Mobile Number

Registration may also be halted by a mobile number problem. IRIS Registration 2.0 system obtains verification in the onboarding process and therefore, the use of an inactive number or a number that cannot undergo verification can cause issues in the process. That is why correct contact information is a significant aspect of FBR registration requirements.

Using Wrong Email Address

An incorrect email address will present another registration hurdle as IRIS employs email to form an account and verify it. When entering the email wrongly, you might have no messages to complete the registration and have access to your account. The email address is to be active, personal, and carefully typed in the FBR registration process.

Providing Incomplete Business Information

In case you are registering business related information, missing information may lead to problems in the future. The registration advice issued by FBR on online registration implies that the supporting information and documents in the case of business-related cases need to be accompanying the address and account-related records. This implies that missing business information may undermine conformity and cause correctional work in the future, and this is why proper entry is a major concern to tax compliance in Pakistan.

Assuming Registration Means Filer Status Is Complete

A lot of users believe that once they are registered then they are considered as filer, however, FBR considers them as distinct steps. E-enrollment provides you with NTN/Registration number and password, just the account set up phase. The registration does not necessarily put your name in the active filer record. This is among the largest mistakes that people make in terms of taxpayer onboarding.

Not Filing the Return After Registration

Once the registration is complete, the second step would be to log into IRIS and submit your income tax return. FBR explains clearly that first-time filers are required to register prior to making a filing and the Active Taxpayer List is the central listing of online filers of the previous tax year of the income tax return. To explain it simply, registering means that you register but fail to file your return hence, your filer journey has not been completed under tax compliance Pakistan.

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Final Thoughts on How to Register with Federal Board of Revenue (FBR) in Pakistan

The trick in order to get How to register with Federal Board of Revenue (FBR) in Pakistan right is to do the steps in the correct sequence. To begin with, register in IRIS, since FBR considers e-enrollment on the IRIS portal as the actual registration process. The process involves people using CNIC as their NTN or registration number and proceed to e-enroll to get access to the portal. According to FBR, e-enrollment has given your NTN / registration number and password to IRIS.

Of this, then without registration cease. The second one is to log in and file return in IRIS regarding the corresponding tax year since FBR elaborates that once registered, taxpayers can go to the IRIS and submit their income tax return online.

Lastly, you must check ATL status after the filing of your return. According to FBR, the Active Taxpayer List is the policy centre record of online filing of income tax returns of the last tax year and updated on the FBR web-site every Monday.

FAQs

1. How to register with Federal Board of Revenue (FBR) in Pakistan?

FBR allows you to register using the IRIS portal in Pakistan where you go through e-enrollment, provide your CNIC and personal information, verify your information and make your login credentials. The official registration page of the FBR informs that taxpayers are considered registered where they are e- enrolled on IRIS.

2. Is CNIC used as NTN in Pakistan?

To individual persons, FBR says that CNIC is 13-digit NTN or registration number.

3. What documents are required for FBR registration in Pakistan?

All you need is your own registration and identity details. You might also require business details, address details and other supporting records when registering under IRIS depending on the category of the taxpayer. According to the IRIS Registration 2.0 manual, the process is intended to be onboarded and validated as guided by the taxpayer.

4. Can I register with FBR online?

Yes. The present system of income tax registration by FBR operates with the IRIS / e-enrollment online, and hence taxpayers can initiate the registration procedure digitally.

5. Does FBR registration make me a tax filer automatically?

The initial process is registration. Once registered, you have to log-in to IRIS and submit an income tax return. The filing guidance issued by FBR firmly relates registration with the subsequent step of filing a return.

6. How can I check my ATL status after FBR registration?

On the FBR ATL tools and pages, you can verify your Active Taxpayer List (ATL) status. FBR indicates that ATL is the record centre of online filers of returns and is updated by FBR on a regular basis.

7. What is the IRIS portal in Pakistan?

IRIS is the online tax system provided by FBR to allow registering taxpayers, log in, and filing tax returns in terms of their income tax.

8. Can businesses and companies also register with FBR through IRIS?

Yes. According to the registration page of FBR, the person, company, association of persons, or foreign national is considered as registered when registered on IRIS by e-enrolling.