National Tax Number Procedure for Company/AoP/Individual

National Tax Number

Procedure For
Company / AoP / Individual

P RE P A RE D BY :
L E G A L SE R V I C E S C E L L
Small and Medium Enterprises Development Authority
Government of Pakistan
Updated February, 2010
www.smeda.org.pk
HEAD OFFICE
6th Floor, LDA Plaza, Egerton Road, Lahore

Tel: (042) 111-111-456, Fax (042) 36304926-7

legal@smeda.org.pk
REGIONAL OFFICE
PUNJAB
8th Floor, LDA Plaza,

REGIONAL OFFICE
SINDH
5th Floor,Baharia

REGIONAL OFFICE
NWFP
Ground floor

REGIONAL OFFICE
BALOCHISTAN
Banglow No.15-A

Egerton Road,

Complex-II, M.T.Khan

State Life Building

Chaman Housing,

Lahore.

Karachi.

The Mall

Scheme, Airport, Road,

Tel: (042) 111-111-456

Tel: (021) 111-111-456

Peshawar

Quetta.

Tel: (091) 92 13046-47

Tel: (081) 831623, 831702

Fax: (042) 6304926-7

Fax: (021) 5610572

Fax: (091) 286908

Fax: (081) 831922

helpdesk@smeda.org.pk

helpdesk-khi@smeda.org.pk

helpdesk-pew@smeda.org.pk

helpdesk -qta@smeda.org.pk

National Tax Number Procedure for Company/AoP/Individual

Table of Contents
Sr.No .
1
2
3
4
5
6
7
8
9
10
11
12

Descr ipt ion

Introduction of SMEDA
Role of Legal Services Cell
Flow Chart
Definitions
Who is required to file Income Tax Return
When and Where you Need NTN
Procedure to Obtain NTN
Documents Required
Duplicate NTN Certificate
Whether Separate NTN Certificate are Required or not in case of
Multiple Sources of income?

Page No.
3
3
4
5
6
6
7
8
8
8
10

Addresses of NTC Cells

11

Annexures

National Tax Number Procedure for Company/AoP/Individual

1- INTRODUCTION OF SMEDA
The Small and Medium Enterprise Development Authority (SMEDA) was established
with the objective to provide fresh impetus to the economy through the launch of an
aggressive SME development strategy.
Since its inception in October 1998, SMEDA had adopted a sectoral SME development
approach. A few priority sectors were selected on the criterion of SME presence. In depth
research was conducted and comprehensive development plans were formulated after
identification of impediments and retardants. The all-encompassing sectoral
development strategy involved overhauling of the regulatory environment by taking into
consideration other important aspects including finance, marketing, technology and
human resource development.
SMEDA has so far successfully formulated strategies for sectors, including fruits and
vegetables, marble and granite, gems and jewellery, marine fisheries, leather and
footwear, textiles, surgical instruments, transport and dairy. However the task of SME
development at a broader scale still requires more coverage and enhanced reach in
terms of SMEDAs areas of operation.
Along with the sectoral focus a broad spectrum of services are now being offered to the
SMEs by SMEDA, which are driven by factors like enhanced interaction amongst the
stakeholders, need based sectoral research, over the counter support systems, exclusive
business development facilities, training and development for SMEs and information
dissemination through a wide range of publications.

2- ROLE OF LEGAL SERVICES CELL

The Legal Services Cell (LSC) is a part of Business & Sector Development Services
(B&SDS) Division of SMEDA and plays a key role in providing an overall facilitation and
support to SMEs. The LSC provides guidance based on field realities pertaining to SMEs
in Pakistan and other parts of the world.
LSC believes that information dissemination among the SMEs on the existing regulatory
environment is of paramount importance and it can play a pivotal role in their
sustainable development.
In order to facilitate SMEs at the micro level LSC has developed user-friendly systems,
which provide them detail description of the Laws, and Regulations including the
process and steps required for compliance.
The purpose of this document is to provide SMEs with information pertaining to the
procedure for obtaining National Tax Number (NTN) by Company / Association of
Persons (AoP) / Individual. Companies as well as individuals interested in enhancing
their understanding and to comply with the procedure can also use the document. For
convenience of the readers a process flow chart and sample of various forms are also
included in this document.

National Tax Number Procedure for Company/AoP/Individual

3- FLOW CHART
CO M PANY/ AoP/
INDIV IDUAL

APP LICA TIO N FO R NTN

CARD O N PRES CRIB ED
FO RM TRF- 01

ATTACH S UPPO R TING

DO CUM ENTS ( AS PER
TH E INS TRUCT IO NS O N
TH E FO RM )
ONLINE FILING
OF APPLICATION
https://e.fbr.gov.pk
M ANUAL FILING O F
APP LICA TIO N WITH RTO
( Regi on al Tax O f fi ce)

TELE PH O NIC VER IF ICAT IO N O F

TH E APP LICAN T S PARTICU LARS

IS S UANCE O F NTN
CERTI FIC ATE

NOTE:
I n c ase of onl i ne appli cati on t he appl i cant shall s how t he or i gi nal doc ume nts ( me nt i one d
he r ei naf te r ) re qui r ed f or Company/ AoP /I ndi vi dual t o re c ei ve t he NTN c e rt ifi c at e.

National Tax Number Procedure for Company/AoP/Individual

4- IM PO RTANT DEFIN ITIO NS
a) INCOME TAX
Income Tax is a tax on the total income of a person for a tax year reduced by the total of any
allowances allowed to be deductible under the Income Tax Ordinance, 2001.
b) CNIC:
Computerized National Identity Card
c) NTN:
National Tax Number
d) ASSOCIATION OF PERSONS (AoP):
Association of persons includes a firm, a Hindu undivided family, any artificial juridical person
and any body of persons formed under a foreign law, but does not include a company.
e) FIRM:
Firm is a relation between two or more persons who have agreed to share the profit of a business
carried on by all or any one of them acting for all.
f) COMPANY:
a)
b)
c)
d)
e)
f)
g)
h)
i)

a company as defined in the Companies Ordinance, 1984 (XLVII of 1984)

a body corporate formed by or under any law in force in Pakistan
a modaraba
a body incorporated by or under the law of a country outside Pakistan relating to
incorporation of companies
a trust, a co-operative society or a finance society or any other society established or
constituted by or under any law for the time being in force
a foreign association, whether incorporated or not, which the Board has, by general or
special order, declared to be a company for the purposes of this Ordinance
a Provincial Government
a Local Government in Pakistan
a Small Company as defined in section

g) PERSON
The following shall be treated as persons for the purposes of the Income Tax Ordinance, 2001
namely;
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National Tax Number Procedure for Company/AoP/Individual

a) an individual
b) a company or association of persons (association of persons includes a firm, a Hindu
undivided family, any artificial juridical person and any body of persons formed under a
foreign law, but does not include a company) incorporated, formed, organized or
established in Pakistan or else where
c) The federal government, a foreign government, a political sub-division of a foreign
government, or public international organization.
h) TAX YEAR
Tax year means a period of twelve months, which starts from July 1st and ends on June 30th
under the Income Tax Ordinance, 2001.
i) TAXABLE INCOME
Taxable Income means the taxable income of a person for a tax year shall be the total income of
the person for the year reduced (but not below zero) by the total of the person for the year.
5- WHO IS REQUIRED TO FILE INCOME TAX RETURN
As per the Income Tax Ordinance, 2001 (the Ordinance), the following persons are required to
furnish a return of income for a tax year, namely: i)
Every Company.
ii) Every person (other than a company) whose taxable income for a tax year exceeds
the maximum amount that is not chargeable to tax under this Ordinance. (Maximum
limit for tax year 2010 is 100,000).
iii)

Any person not covered by (i) or (ii) as abovementioned, who;

a) has been charged to tax in respect of any of the two previous tax years;
b) claims loss carried forward under this Ordinance for a tax year;
c) owns immovable property, with a land area of two hundred and fifty square
yards or more or owns any flat, located in areas falling within the Municipal
limits existing immediately before the commencement of Local Government
Laws in the Provinces; or areas in a Cantonment; or the Islamabad Capital
Territory.

6- WHEN AND WHERE YOU NEED NTN

NTN Certificate is mandatory for every tax payer for filing annual Income tax return, and
if a taxpayer is deriving income chargeable to income tax from business shall display it at
a conspicuous place of the business.
Every NTN Certificate holder is required to quote the National Tax Number in the
following circumstances, namely:6

National Tax Number Procedure for Company/AoP/Individual

a) in all commercial transactions entered into by the person;
b) in all cash memos issued;
c) in all returns, statements and other documents required to be furnished
under the Ordinance and in any correspondence with the Commissioner of
Income tax; and
d) in all documents relating to the persons business on the following matters,
namely:i)
ii)

all new connections of utilities, including water, gas,

electricity and telephone;
the entering into a loan with a banking company or financial institution;

iii)
iv)

the opening of letters of credit; and

the transfer of urban immovable property.

7-PROCEDURE TO OBTAIN NTN

Fo llo wing is t he pro cedure to apply and o bt ain NTN:
1. A single Form TRF-01 has been developed by the Tax Department for
Companies/AoPs/Individuals to apply for an NTN. This Form can be obtained
from the nearest Regional Tax Office (RTO) (listed below) or can be downloaded
from http://www.fbr.gov.pk/newntn/.
2. Application Form for NTN now may be filled and submitted online as well as
manually. For step by step online submission of application for NTN please visit
https://e.fbr.gov.pk.
3. To apply for NTN manually you should fill in and duly sign the Form TRF-01 as per
instructions and guidelines provided on the backside of the Form.
4. After filling the Form TRF-01 you need to attach the copies of required documents (listed
at page 8) with the Form TRF-01 and submit it at the nearest Regional Tax Office (RTO).
5. After one working day, the particulars as given in the Form TRF-01 shall be verified
through a telephonic call from the Tax Department to the applicant. On successful
verification of the particulars the NTN Certificate shall be issued.
6. NTN Certificate should be received in person at the Regional Tax Office (RTO) by the
applicant or his authorized representative, whether it is applied electronically or
manually. At the time of receiving the NTN Certificate, the applicant shall show his / her
Original CNIC.
7. If an authorized representative is to receive the NTN Certificate then Original Authority
Letter and original CNIC of the authorized person should be shown at the Regional Tax
Office counter.
8. In case of online submission of NTN application the applicant shall show the original
documents required for Company/AoP/Individual to receive the NTN Certificate.
9. NTN Certificate will not be issued against incomplete applications. Present ly
NTN is only available against new NICs (CNICs). Old NIC Number should be
clear on copy of new CNIC attached with the application.
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National Tax Number Procedure for Company/AoP/Individual

DOCUMENTS REQUIRED
Following documents must be attached with the Form TRF-01 by the applicant: FOR COMPANY:
1. Copy of the last paid electricity bill of the connection installed at the address
given in the Form TRF-01
2. Copy of CNIC of Applicant
3. Copy of SECP Incorporation Certificate
4. Applications of all owners/directors, if not already NTN holder
Note:
Separate NTN certificate shall be issued to the directors/owners of a company in case they are
not NTN holders.
FOR ASSOCIATION OF PERSONS (AOP)
1. Copy of the last paid electricity bill of the connection installed at the address
given in the Form TRF-01
2. Copy of CNIC of Applicant
3. Copy of AOP Agreement, if applicable
4. Applications of all Partners, if not already NTN holder
FOR INDIVIDUAL
1. Copy of the last paid electricity bill of the connection installed at the address
given in the Form TRF-01
2. Copy of CNIC of Applicant
9- Duplicate NTN Certificate
In case the NTN is lost or destroyed, a Duplicate NTN Certificate can also be obtained. For
obtaining the Duplicate NTN Certificate the same TRF-01 Form shall be used. The applicant
shall fill all the particulars in the TRF-01 Form and shall attach an affidavit on Stamp Paper of
Rs.20/- declaring the loss of NTN Certificate, and submit it to the nearest RTO (Regional Tax
Office).
10- Whether Separate NTN Certificates are required or not in case of multiple sources of
income?
No separate NTN Cards are required for doing more than one business or if the sources of
income are more than one. The Tax payer shall submit his/her annual tax return under one NTN
Card, declaring all his/her sources of income in the same tax return.
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National Tax Number Procedure for Company/AoP/Individual

11- Addresses of NTN Cells
An application for National Tax Number shall be submitted to the nearest Regional Tax Office (RTO). The
applicant can submit application at the following addresses:Addresses of NTN Cells

Islamabad
Incharge NTN Cell,
Plot# 210 Street # 07, I-9/2,
Industrial Area,
Islamabad.
Ph # 051-9241768

Lahore
Incharge NTN Cell,
1st Floor,
Billaur Palace,Mcleod Road,
Lahore.
Ph # 042-7312732

Karachi
Incharge NTN Cell,
3rd Floor, Income Tax Building,
Shahrah-e-Kamal Attaturk,
Karachi.
Ph # 021-9211330
021-9211068
Fax # 021-9212534

Sukkur
Incharge NTN Cell,
Ground Floor, Income Tax
House,
Queens Road,
Sukkur

Multan
Incharge NTN Cell,
56, Tariq Road,
Income Tax House,
Multan.

Faisalabad
Incharge NTN Cell,
Second Floor, Income Tax Building,
Opp: Allied Hospital, Sargodha Road,
Faisalabad.

Ph # 061-9201101
Fax # 061-9201102

Ph # 041-9210310
Fax # 041-9210126

Sialkot
Incharge NTN Cell,
Ground Floor, Income Tax
Building, Katchery Road,
Sialkot

Peshawar
Incharge NTN Cell,
Ground Floor, Regional Taxpayer's
Office ( RTO's), Income Tax Building,
Jamroud Road, Peshawar

Ph # 071-9310149
Fax # 071-9310148
Gujranwala
Incharge NTN Cell,
Ground Floor, Income Tax
Buildig, G. T. Road,
Gujranwala

Ph # 055-9200796
055-9200797
Quetta

Ph # 052-9250430
Fax # 052-9250429
Hyderabad

Ph # 091-9206091
Fax # 091-9206092
Bahawalpur

Incharge NTN Cell,

Ground Floor,
Income Tax Office, Spinny
Road,
Quetta

Incharge NTN Cell,

Ground Floor,
Income Tax Building, Civil
Lines,
Hyderabad.

Incharge NTN Cell,

Computer Center,
32-C, Near H.B.L,
Model Town-A,
Shabbir Shaheed Road, Bahawalpur

Ph # 081-9202185
Fax # 081-9201376

Ph # 022-2782961
022-2782962
Fax # 022-9200205

Ph # 062-9255280
062-9255281-83

Sahiwal
Incharge NTN Cell,
Income Tax Complex, Canal
Colony,
Sahiwal
Ph # 040-9200089
Fax #040-9200180

Sargodha

Rawalpindi

Incharge NTN Cell,

Computer Center,
10-A Club Road,
Civil Lines,
Sargodha.

Incharge NTN Cell,

Ground Floor, Regional Taxpayer
Office (RTO's), Income Tax Building,
12-Meyo Road,
Rawalpindi

Ph # 048-9230682
048-9230683-84

Ph # 051-9270456,
( 051-9270411Ext 242,243 )

National Tax Number Procedure for Company/AoP/Individual

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National Tax Number Procedure for Company/AoP/Individual

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