REGISTRATION PROCEDURE FOR INDIVIDUAL , AOP AND COMPANY IN FBR FOR
 INCOME TAX ( GUIDELINES)

1. On-line registration is available only for: a. Individual and not for Association of Person or Company; b. Income Tax and not for Sales Tax; 2. Before starting registration, the Taxpayer must have: a. read User Guide; b. a computer, scanner and internet connection; c. a cell phone with SIM registered against his own CNIC; d. a personal email address belonging to him; e. scanned pdf files of: i. certificate of maintenance of personal bank account in his own name; ii. evidence of tenancy / ownership of business premises, if having a business; iii. paid utility bill of business premises not older than 3 months, if having a business. Registration at Facilitation Counters of Tax Houses 1. Registration at Facilitation Counters of Tax Houses is available for all: a. Individual, Association of Person and Company; b. Income Tax and Sales Tax; 2. For Registration of an Individual, the Individual must: a. personally go to any Facilitation Counter of any Tax House: b. take the following with him: i. Original ID.Card ii. Cell phone with SIM registered against his own ID.Card iii. Personal Email address belonging to him; iv. Bank Account maintenance certificate. v. Original evidence of tenancy / ownership of business premises, if having a business; vi. Original paid utility bill of business premises not older than 3 months, if having a business. 3. For Registration of an AOP, anyone of the Members / Partners must: a. personally go to any Facilitation Counter of any Tax House: b. take the following with him: i. Original partnership deed ii. Certificate of registration Form 32. iii. ID Card of all Members / Partners; iv. Original letter on letterhead of the AOP signed by all Members / Partners, authorizing anyone of the Members / Partners for Income / Sales Tax Registration; v. Cell phone with SIM registered against his own CNIC but not already registered with the FBR; vi. Email address belonging to the AOP; vii. Original certificate of maintenance of bank account in AOP’s name; viii. Original evidence of tenancy / ownership of business premises, if having a business; ix. Original paid utility bill of business premises not later than three  months, if having a business. 4. For Registration of a Company, the Principal Officer should : a. personally go to any Facilitation Counter of any Tax House: b. take the following with him: i. Incorporation Certificate of the Company; ii. ID Card  of all Directors; iii. Original letter on letterhead of the company signed by all Directors, verifying the Principal Officer and authorizing him for Income Tax / Sales Tax Registration; iv. Cell phone with SIM registered against his own CNIC but not already registered with the FBR; v. Email address belonging to the Company; vi. Original certificate of maintenance of bank account in Company’s name; vii. Original evidence of tenancy / ownership of business premises, if having a business; viii. Original paid utility bill business premises not later than three months, if having a business.