REGISTER FOR INCOME TAX

Requirements before NTN Registration

A Business individuals needs to ensure that the following information to apply For NTN (National Tax Number)

• CNIC/NICOP/Passport number
• Cell phone number in use
• Active e-mail address
• Nationality
• Residential address
• In case of business income
  • business name
  • business address
• Principal business activity
• Name and NTN of employer in case of salary income
• Address of property in case of property income

Company and AOP needs to ensure that the following information is available for Taxpayer registration(NTN).

• Name of company or AOP
• Business name
• Business address
• Accounting period
• Business phone number
• E-mail address
• Cell phone number of principal officer of the company or AOP
• Principal business activity
• Address of industrial establishment or principal place of business
• Company type, like public limited, private limited, unit trust, trust, NGO, society, small company, modaraba or any other
• Date of registration
• Incorporation certificate by Securities and Exchange Commission of Pakistan (SECP) in case of company
• Registration certificate and partnership deed in case of registered firm
• Partnership deed in case firm is not registered
• Trust deed in case of trust
• Registration certificate in case of society
• Name of representative with his CNIC or NTN
• Following particulars of every director and major shareholder having 10% or more shares in case of company or partners in case of an AOP, namely:-
  • Name
  • CNIC/NTN/Passport and
  • Share %

Requirements for Registration of Non-Resident Company having permanent establishment in Pakistan shall furnish the following particulars:

• Name of company
• Business address
• Accounting period
• Phone number of business
• Principal business activity
• Address of principal place of business
• Registration number and date of the branch with the Securities and Exchange Commission of Pakistan (SECP)
• Name and address of principal officer or authorized representative of the company
• Authority letter for appointment of principal officer or authorized representative of the company
• Cell phone number of principal officer or authorized representative of the company and
• Email address of principal officer or authorized representative of the company

Non-Resident Company not having permanent establishment in Pakistan shall furnish the following particulars:

• Name of company
• Business address in the foreign country
• Name and nationality of directors or trustees of the company
• Accounting period
• Name and address of authorized representative of the company
• Authority letter for appointment of authorized representative of the company
• Cell phone number of authorized representative of the company
• Email address of authorized representative of the company
• Principal business activity and
• Tax Registration or incorporation document from concerned regulatory authorities of the foreign country