As per the Tax Laws of Pakistan, obtaining a National Tax Number (NTN) from the Federal Board of Revenue (FBR) is essential for conducting taxable transactions. The NTN is required for income tax, sales tax, federal excise, as well as for import and export of goods. In this step-by-step guide, we explain the process of obtaining an NTN for various types of taxpayers and the reasons why it’s important.
Why Obtain NTN?
Obtaining an NTN is crucial for running a business legitimately and fulfilling statutory compliance as per Tax Laws. It is a legal requirement for individuals and entities engaging in taxable transactions.
Who Should Obtain NTN?
Taxpayer registration is available for the following types of individuals and entities:
- Business Individuals (Proprietorship)
- Association of Persons (AOP) (Partnership)
- Companies
- Salaried Individuals
Online Procedures of Obtaining National Tax Number (NTN):
The process of obtaining NTN is the same for Proprietorship, Partnership/AOP, and Companies. Here are the steps for online registration:
Step 1: Visit the FBR Portal at https://e.fbr.gov.pk and select “New e-registration” from the “e-Registration menu.”
Step 2: Choose the taxpayer type (Individual, AOP, or Company) and enter the CNIC/NTN/Reg.Inc accordingly. Then, enter the taxpayer’s name and the “Image character.” Click “Ok.”
Step 3: An online form based on the selected taxpayer type will appear. Complete all the required particulars in the form and save it if needed.
Step 4: Verify the form by clicking the “Verify” button.
Step 5: After successful verification, submit the form by clicking the “Submit” button. A Token Number will be assigned to track the application’s status.
Step 6: The application will be verified within approximately 3 working days. The system will send an email notification upon approval.
Step 7: To receive the Taxpayer Registration Certificate, visit the nearest Taxpayer Facilitation Center (TFC) Counter with the original CNIC and submit the duly signed Registration Application along with required documents based on taxpayer type:
For Proprietorship:
For Partnership/AOP:
- Copy of CNIC
- Last Paid Electricity Bill
- Letter Head
- Copy of CNIC/Reg. Inc
- Last Paid Electricity Bill
- Letter Head
- Bank Account Statement
- AOP Partnership Deed
- CNIC Copies of Partners
For Company:
- Copy of CNIC/Reg. Inc
- Last Paid Electricity Bill
- Letter Head
- Bank Account Statement
- SECP Certificate
- NTN Copies of Directors
- Form 21 & Form 29
Obtaining the National Tax Number (NTN) is a vital step for individuals and entities conducting taxable transactions in Pakistan. The online application process is straightforward and helps streamline the taxpayer registration. By acquiring the NTN, businesses can operate legally, fulfill their tax obligations, and contribute to the country’s economic development.
Note: The NTN application process is subject to change. For the most up-to-date information and guidance, applicants are advised to visit the FBR website or contact the 24-Hrs helpline at 051-111-772-772.
