As highlighted by Advocate Shahid (Tax Law Specialist in Lahore). The FBR IRIS Registration For Salaried Persons in Pakistan, who wants to create an income tax profile, file a tax return, become a filer, and become available on the Active Taxpayer List is by registering an IRIS account.

How to FBR IRIS Registration for Salaried Persons in Pakistan (Step-by-Step)

1. Visit the FBR IRIS Portal

Visit the official FBR website online. Don’t visit fake websites, enter random links or use unauthorized login pages. IRIS is an online logon system that provides access to the account, return filing and e-filing services.

Those looking for FBR IRIS online registration step by step must ensure that they are on the official website. This is important because your CNIC, mobile number, email and tax information are important and sensitive personal information.

2. Choose Individual Registration

If someone is paid a salary, he/she should be a registered individual taxpayer. Please do not select company or AOP unless you are a company or AOP.

FBR IRIS registration process is different for individual than business/sales tax. Typically, a private employee, government employee, teacher, bank employee, doctor on salary or office employee will act as an individual taxpayer.

3. Enter CNIC, Mobile Number, and Email

Carefully enter CNIC. Use your own cell phone number and Inbox. The number should be active, as future account recovery messages may be associated with it, and verification codes.

This is a step which will be used to create FBR IRIS account with CNIC. Please ensure that mobile number and email are confirmed in IRIS. Avoid the use of your employer’s email unless there is a way to continue with access for the long-term. Avoid using a consultant’s personal cell phone number, unless you have insight into the future risk.

4. Add Residential and Personal Details

Provide current residential address, contact information and personal information. This is the last step in building the taxpayer profile in IRIS.

Personal information that is incorrect can cause problems in the eventual recovery of a password, delivery of FBR notices, modification of a profile and problems with tax compliance. In case of any change afterwards, modification of information regarding personal details may be necessary in the appropriate FBR process.

5. Add Employer Details

For the salaried, please include employer information as applicable. This can include employer’s name, employer’s NTN, salary details and the amount that was deducted from the tax.

If you don’t know your employer National Tax Number (NTN), please request from your HR or accounts department. Details on your tax deduction certificate or salary certificate from your employer might be useful as well. If this happens, there could be confusion in the reporting of the salary income tax.

6. Submit Registration and Save Login Details

Once submitted, be sure to store the information you use to log in to the tax office securely. Keep an eye on your IRIS login ID, password, registered email address and mobile number. In case you forget this information in future, getting FBR IRIS account recovery may be a bit complicated, particularly if you don’t have access to your mobile or email.

If the users need extra assistance in accessing their accounts, a detailed FBR IRIS Login Guide prior to the filing of his/her return may be helpful.

What Is FBR IRIS Registration for Salaried Persons?

The concept of FBR IRIS registration is to register or activate your taxpayer account in the Federal Board of Revenue (FBR) online system. IRIS is the official income tax platform for taxpayer’s registration, filing of income tax returns, submission of a wealth statement, changes to tax profiles and much more.

IRIS registration for a salary person isn’t merely about obtaining an account. It is linkage between your CNIC and Tax Record. After registering you can login and view your taxpayer profile, declare salary income, enter tax deducted by your employer, submit an annual income tax return and see if your filer status is active.

Simple Meaning of FBR IRIS Registration

IRIS is the place where your tax record is for a salary individual. This account is used for managing your tax details, registration, income, tax deduction and return filing. Hence it is essential for all the salaried people to have an income tax registration even if in their business spectrum they do not have any business.

Tax only comes to the mind of many employees when they have to obtain a bank loan, get their car registered, have to fill out some tax documentation, need a visa to work in another country or need a certificate for filing taxes. However, procrastination can be a problem when it’s last minute. It can take longer if your FBR IRIS account is not active, your mobile number is incorrect or your email cannot be accessed.

Is CNIC the NTN for Salaried Persons?

The 13 digit CNIC is, in general, the same as the NTN/registration number of an individual taxpayer. This is really significant since a lot of people, who are earning a salary, are still looking to acquire an NTN certificate or wondering how to obtain NTN online with CNIC.

This is not the case for companies and AOPs. For Individual Taxpayer Registration in Pakistan, the concept of normal would be CNIC based NTN. Thus when a Salaried individual registers online at FBR or enrolls online at FBR his/her CNC will be the primary identification number in the tax system.

Do Salaried Persons Need FBR Registration?

Yes, there is a need for a salaried person to be registered with FBR for tax filing, tax filer status, ATL inclusion, tax record maintenance and compliance. If your employer withholds tax each month, that doesn’t necessarily mean that you are an active filer.

FBR registration for salaried person is particularly beneficial in case you want to:

• file income tax return;
• become filer as salaried person;
• check active taxpayer status;
• claim or record tax deducted by employer;
• maintain proper tax compliance;
• avoid future documentation problems;
• respond to FBR notice;
• apply for bank loans, visas, property transactions, or vehicle registration.

Employer Deducts Tax — Still Need to File?

This is the most frequent error. Many workers feel that as their employer is already collecting tax from their salary they do not need to register with FBR and file a return. This isn’t necessarily true.

If tax deducted by employer only, then that implies that the tax withholding on salary Pakistan has been deducted at source. Return filing is subject to apart. By filing the annual Income Tax Return, the annual salary certificate, tax deduction certificate, assets and liabilities are recorded and the tax position is recorded for the year.

Documents Required for FBR IRIS Registration

Make sure you have your basic information prepared before you begin the IRIS account registration, for salaried employees. Such a minor error in personal information can lead to login problems, OTP problems, and problems with the verification of the profile in the future.

Basic Details Required for a Salaried Employee

1. original CNIC;
2. mobile number registered on own CNIC;
3. personal email address;
4. residential address;
5. employer name;
6. employer NTN, if available;
7. latest salary slip;
8. salary certificate;
9. employer tax deduction certificate;
10. bank account details, where required.

Extra Documents in Practical Cases

• previous tax returns
• property details;
• vehicle details;
• bank statement;
• investment details;
• rental income details;
• freelance or business income details;
• loan or liability details.

What to Do After FBR IRIS Registration

Sign up is just the beginning. Once the individual is registered, the salaried individual should confirm if they are required to file a return and if they wish to be an active on Active Taxpayer List (ATL).

File Income Tax Return After Registration

In most situations, you won’t just be “registered” and become a filer. Normally, once you have registered IRIS for a particular tax year, you will be required to file an income tax return for that year.

Income statement, tax deduction, assets, liabilities and wealth statement (if applicable) are all part of the FBR income tax return process. To make sure that the return is filed and not only kept as a draft a salaried person should ensure the return is filed. Contributions via IRIS are only complete once the forms are submitted.

Declare Salary Income Correctly

Care should be taken while declaring the salary income under the Income Tax Ordinance, 2001. The salary of the declared should be same as the employer certificate, salary slips and tax deducted at source salary Pakistan record.

If the employer took the tax off of your pay, but it doesn’t appear in the return in the right way, your tax situation could appear incorrect. Mismatch can be prevented by having a salary tax certificate or employer tax deduction certificate.

Submit Wealth Statement Where Required

Individual taxpayers also are required to file a wealth statement. This displays assets, liabilities, opening wealth, closing wealth, expenses and reconciliation.

A typical problem might be the error in wealth statements or the mismatch in wealth statements. If there is an increase in assets and but not in income, IRIS might not permit a clean submission. This is the reason why many salaried persons are a big step in “reconcile wealth statement in IRIS”.

Common FBR IRIS Registration Problems and Their Solutions

• Check for active taxpayer using official ATL system after filing. FBR ATL status check enables you to check if your name is listed in the active taxpayer list or not.
• Please note, that ATL status might not be updated immediately. Your filer status Pakistan record will not be active immediately if you return late or the system needs additional action or an ATL surcharge.
• FBR IRIS Registration Issues and Solutions: The top common issues faced during the FBR IRIS Registration along with solutions.
• Technical or profile related problems are faced by many of the salaried during registration.

CNIC Already Registered in FBR IRIS

• If IRIS finds you have a CNIC, then it’s possible that your tax profile was created earlier. This occurs if, say, an employer, accountant or consultant registered you before.
• Solution: To get out of this situation, you can perform a solution which is a password reset with FBR or recover password FBR IRIS by the official solution. In case you can’t find your old email or mobile phone number, you might require facilitation support from FBR or modification of your registration.

OTP Not Received on Mobile or Email

• FBR IRIS OTP not received is a frequent issue that arises with FBR IRIS. This could be as a result of the SIM being deactivated, wrong email, the email being blocked in the SPAM folder and system delay.
• Solution: Go through your email’s spelling, the spam folder, mobile network and of course the checking of the SIM card. In case of the issue that FBR IRIS OTP is not arriving due to old mobile number or email, in such case, you need to change the number or email in the proper manner.

Wrong Mobile Number or Email in IRIS

• The majority of employees sign up via another individual and find that FBR IRIS wrong mobile number or FBR IRIS wrong email address is connected to their profile.
• Solution: If possible use FBR registration modification process. Registration Form 181 can be used for making changes to registration information, in many cases. If online modification is not possible then the relevant RTO or Tax House facilitation counter may provide further guidance.

Employer NTN Not Found

• If an employee enters the wrong details, the employee will receive a warning, “Employer NTN not found in IRIS / Employer not showing in IRIS”.
• Write to HR/accounts for correct employer NTN, salary certificate and tax deduction certificate. Do not guess. If the employer’s information is incorrect, it could cause tax deducted mismatch at a later date.

ATL Status Not Active After Filing

• If ATL status is NOT “active” upon filing a return, first determine if the return was filed or merely saved. It’s a very common error that I see is a failure to submit the FBR return.
• Solution: Review tasks completed in IRIS, verify tax year, verify late filing and verify timing of ATL update. Wait for the update cycle if FBR return submitted, but it is not showing filer, or get professional assistance.

Fees, Charges, Penalties, and Expected Costs

Is There Any Official Fee for IRIS Registration?

The key to IRIS registration is not necessarily a costly part. Typically, the cost is incurred as a professional service fee, help with returning filed returns, late filing, ATL surcharge or addressing issues with a past account.

Please ensure that all official fees or government payment is done with the official FBR portal. Don’t pay agents that guarantee you will be “guaranteed” to be a filer if you don’t file your return properly.

Professional Tax Consultant or Lawyer Fee

The fee for a tax consultant to a salaried person can vary according to the task or situation at hand. Tax return filing, notice replies, appeal work and reconciliation with wealth statements may be more expensive, depending on the services provided. Registration might be more inexpensive. Registration could be less expensive, depending on the services provided, tax return filing, notice replies, appeal work, and reconciliation with wealth statements may be more expensive.

Right Tax Advisor can be utilized as a professional support where a person is an employee and requires assistance in IRIS enrollment, return filing and handling FBR notice.

Penalties and Late Filing Issues

The Penalty/risk of compliance may arise due to late filing, non-filing, wrong declaration or ignoring FBR notice. The penalties will vary depending on the tax year, relevant Finance Act and the Income Tax Ordinance 2001.

Do not ignore an FBR non-filer notice, explanation notice or FBR tax demand. Quick response will minimize complications to come.

Practical Example — Private Employee Registering for the First Time

Ali’s company is private in Lahore. He has tax deducted from his salary each month by his employer. He didn’t file tax returns because he believed that he was entitled to salary tax deduction.

Then, Ali goes to borrow a car. The bank asks him if he is a filer. Bank asks him if he is a filer. Ali checks, and discovers that he is inactive on ATL. He registers himself on IRIS with CNIC, confirms his mobile and e-mail, enters the details of his employer, completes his income tax return and uploads his wealth statement, and verifies his ATL status.

Practical Example — Government Employee Facing IRIS Login Problem

• A year or so ago, a government official registered under the name of an accountant. Now he would like to file his return, but he doesn’t have the password. The OTP is sent to an old mobile phone number and unknown e-mail address.
• This is normal problem which occurs during FBR IRIS login. The employee might require FBR IRIS password recovery, FBR email update, mobile number update or assistance from the tax house registration help desk of FBR. Then it’s a matter of having the right ID documentation and a good spirit.
• In order to comprehend the recovery procedure before going to the RTO, a dependable FBR IRIS Login Guide can be beneficial to the individual.

Advocate Shahid’s Practical Insight

• Based on their experience, many of the employees encounter issues not because the registration process for FBR IRIS is difficult, but they use the mobile number or email of others for registration.
• Later when an important message/notice/reset password code sent by FBR, the taxpayer will not be able to access the account. It is advisable for a Salaried person to register with his own CNIC, SIM card, email address and residential address. This is a very easy habit to incorporate, which will avoid many future IRIS and FBR notice issues.
• When talking about IRIS logins, Advocate Shahid recommends that salaried taxpayers consider it as a bank account. Don’t give it to him or her in an unconfident way. In the case of a consultant filing your return, make your own copies and keep a copy of the return filed.

Legal and Compliance References for Salaried Persons

Income Tax Ordinance, 2001

In Pakistan, income tax compliance involves the aspect of salary. Basic obligation for an income tax return, tax deducted at source and correct income tax declaration should be understood by a salaried person.

Compliance with income tax ordinance 2001 is important because if you make an incorrect declaration, fail to file or ignore notices, then it will generate trouble in the future. Typically case law is not a primary concern for routine IRIS registration cases, rather it is statutory compliance and proper filing that are the primary issues.

Income Tax Rules, 2002

Procedural issues, forms and file procedures are linked to FBR’s online system and rules. It is important to carefully update the submission, registration and return filing of IRIS.

Commissioner Inland Revenue

The Commissioner Inland Revenue or the appropriate officer may be involved in a matter if a modification to registration arises, or a tax notice is issued, a tax assessment is issued or an application for rectification is made.

Typically, there is no need for litigation for a simple salaried registration. However, in case of a Commissioner Inland Revenue notice or FBR tax demand notice should be responded within the time frame.

Appellate Tribunal Inland Revenue

The Appellate Tribunal Inland Revenue will apply in the event of a serious dispute, appeal or contested tax order. The stage is not included in most salaried employees’ case if there is no tax demand, assessment order, penalty order or a dispute with the tax department which can be taken to the appeals forum.

PRA / SRB / KPRA / BRA Relevance

The provinces are typically connected with PRA, SRB, KPRA, and BRA—which are all related to provincial sales tax on services. The primary focus for a pure salaried person is with FBR, IRIS, NTN, income tax return and ATL.

If the person also offers consultancy services, services as a freelancer, services for business or taxable services, provincial authorities and/or STRN issues can be relevant. Also Sales Tax Act 1990 is more apt to sales tax issues as opposed to normal salary only registration.

Common Mistakes to Avoid

Using Someone Else’s Mobile Number or Email

This is the largest possible error that can be avoided. Always use your own ACTIVE SIM & PASSWORD.

Thinking NTN Means Filer Status

Being registered by the NTN or CNIC does not automatically qualify to be an active filer. ATL relies on good return filing practices and the FBR rules.

Saving Return but Not Submitting It

Drafted returns are NOT submitted returns. Ensure completed task is checked for.

Ignoring Salary Certificate

The salary certificate and tax deduction certificate are of great assistance in declaring salary income appropriately.

Entering Wrong Employer NTN

If it doesn’t match, it can cause discrepancy and confusion with your tax profile.

Not Reconciling Wealth Statement

The wealth statement should relate to the wealth. The asset, liability, expense and income may not match up, which can result in IRIS return submission error.

When Should a Salaried Person Contact a Tax Consultant or Tax Lawyer?

A salaried person may need professional help when:

• CNIC is already registered;
• email or mobile number is inaccessible;
• FBR notice is received;
• tax deduction is not matching;
• wealth statement is not reconciling;
• ATL status is inactive;
• previous years’ returns are pending;
• employer tax certificate is unclear;
• penalty or tax demand appears in IRIS.

Official FBR Portal and Contact Guidance

Only use official FBR portal, IRIS portal, ATL system and the online verification system. Avoid unofficial links. In case of any access problem to your account go to the Regional Tax Office or Tax House facilitation counter along with the original CNIC and relevant documents.

Following registration, make copies of:

• IRIS login details;
• submitted return acknowledgment;
• CPR or PSID if tax payment is made;
• salary certificate;
• tax deduction certificate;
• wealth statement copy;
• ATL status screenshot.

FAQs

1. How can a salaried person register in FBR IRIS?

In case of salaried persons, he/she can register on FBR IRIS using his/her CNIC, mobile number, email, residential address and employer details.

2. Is CNIC the NTN for a salaried person?

Yes. The 13 digits CNIC are typically the NTN or registration number for individual taxpayers in Pakistan.

3. Is FBR registration necessary if my employer deducts tax?

Yes, it might still be required. Deduction – Return filing is not the same. Registering will enable you to register your tax return and thereby become an active taxpayer, as applicable.

4. What documents are required for FBR IRIS registration?

CNIC, personal mobile number, personal e-mail, residential address of the applicant, the name of the employer, employer NTN, salary certificate and tax deduction certificate are normally helpful.

5. How do I become a filer as a salaried person?

Registration is on IRIS, filing of the income tax return for the applicable tax year, filing of necessary forms, and then checking the ATL status.

6. What if FBR IRIS shows CNIC already registered?

Forgot your IRIS login information. In case your mobile/email is out of service, you might require FBR facilitation help and/or modification of registration.

7. Why is my ATL status not active after filing return?

They may be due to saved but not submitted return, incorrect tax year, delay in ATL (current tax year), delays in filing or lack of compliance.

8. Should I hire a tax lawyer for FBR IRIS registration?

It is easy to register, you can register yourself. However, when there’s a notice, penalty, inaccurate information, in-accessible account, or controversy, it’s better to seek the help of a professional.

Final Note

Provided the basic information is correct, FBR IRIS registration for salaried people isn’t a difficult process. Ensure you have your own CNIC, own SIM, correct employer information and have proper records. Remember that the steps of registration and income tax return are different; and also check the status of ATL after registration. Take assistance if there is any notice, penalty, access to accounts or tax mismatch; before the matter gets complicated.

Sources

• Federal Board of Revenue — Register for Income Tax
• Federal Board of Revenue — IRIS Portal
• Federal Board of Revenue — Active Taxpayer List
• Federal Board of Revenue — Change Your Personal Details
• Federal Board of Revenue — File Income Tax Return
• Income Tax Ordinance, 2001
• Income Tax Rules, 2002