NTN is important for each salaried and business people. FBR has made it necessary for all salaried employees (government and private) having taxable income to file their tax returns. They have additionally started sending random letters to individuals to register for NTN and file income statement. Since individuals are hesitant to get NTN and file taxes in Pakistan, the government has created new rules, so filers enjoy the advantages whereas non-filers have to pay additional charges. The costs can carry on increasing for non-filers. So, a wise decision will be to get registered with FBR as soon as possible and enjoy the advantages.
What is NTN?
NTN stands for National Tax Number which can be obtained by the FBR (Federal Board of Revenue) department. You can get NTN registration free of charge there are no charges for registration. National Tax Number can be used for Income Tax, Sales Tax, and Federal Excise purposes and it can also be used for Import and Export of goods.
Who is Liable to File Income Tax Return?
You have to file the income tax return after having NTN registration. You are eligible to file the income tax return if you have the following things.
- Business income more than 300,000.
- The person whose income exceeds 400,000 other than business.
- Immovable property of 250 sq yards or more or any sized flat in Cantt or Municipal or ICT area.
- Land of 500 sq yards or flat of 2000 sq feet area outside the Cantt or Municipal or ICT area.
- Owner of the vehicle over 1000cc.
- Companies with financial closing before 31st December 2018
How to Apply for Registration of NTN
Let’s talk about how to get NTN in Pakistan. You can apply for registration in both ways online and by going to the FBR office.
Online Registration
Online registration is only available for an individual it is not available for AOP (Associate of Person) or Company. You only register for income tax in online registration; you cannot register for sales tax. Before starting registration, you need the following things.
- A computer and an internet connection.
- A mobile phone with the SIM registered to his/her own CNIC.
- A personal email address.
- Scanned pdf files of:
Certificate of maintenance of personal bank account in his/her name;
2. Evidence of ownership or tenancy of business place (if you have a business);
3. Paid utility bill of business place (if you have a business). - Now you can register NTN through IRIS Portal provided by the FBR department.
Here is an Urdu guide of online registration.
Registration at FBR office
If you want to register NTN, by going to the FBR office read further. At the FBR office registration is available for income tax and sales tax for an individual, AOP (Associate of Person), and company. You need to personally go to the tax office in your area along with the following documents.
For Registration of Individual
If you want to register as an individual, then you need to take following documents with you.
- Original CNIC
- Mobile phone with the SIM registered on your name.
- Personal email address.
- Original certificate of maintenance of personal bank account in your name.
- Original proof of ownership or tenancy of business place (if you have a business).
- Original paid utility bill of business place (if you have a business and the bill should not be older than 3 months).
For Registration of an AOP (Associate of Person)
An AOP (Associate of Person) can apply for NTN registration. Personally go to the tax office along with the following documents.
- Original Partnership deed (In case of Firm).
- Original Registration Certificate from Registrar of Firm (In case of a firm).
- CNIC of all Partners or Members.
- Mobile phone with the SIM registered on your name, but the SIM should not already be registered with FBR.
- Email address of AOP.
- Original certificate of maintenance of personal bank account in your name.
- Original proof of ownership or tenancy of business place (if you have a business).
- Original paid utility bill of business place (if you have a business and the bill should not be older than 3 months).
For Registration of a Company
The Principal Officer should personally go to the tax office for the registration of a company and take the following documents with you.
- CNIC of all Directors.
- Incorporation Certificate of the Company.
- Original letter on letterhead of the company signed by all directors, verifying him as the Principal Officer and authorizing him for Sales Tax or Income Tax registration.
- Mobile phone with the SIM registered on your name, but the SIM should not already be registered with FBR.
- Email address of the company.
- Original certificate of maintenance of personal bank account in your Company’s name.
- Original proof of ownership or tenancy of business place (if you have a business).
- Original paid utility bill of business place (if you have a business and the bill should not be older than 3 months).
Final Words
It is the symbol of the patriotism that NTN holder is true and loyal with the country and honestly pays the tax to the Government. I hope this article helps you with the registration of NTN.