How to Get an NTN for a Partnership (AOP) or Company on FBR IRIS in Pakistan

Short answer: A partnership (association of persons, or AOP) or a company is treated as registered for income tax once it is e-enrolled on FBR's IRIS portal. Unlike an individual, who uses the 13 digit CNIC, an AOP or company receives a separate 7 digit NTN after e-enrolment.

A shop run by two brothers or a small firm run by three partners cannot use one partner's CNIC as the business tax number. The firm needs its own NTN. Banks, suppliers and tenders ask for it. The steps are online, but you need your papers ready before you start.

We read FBR's Register for Income Tax pages on 14 October 2026. We did not file an application, so portal screens and approval time are not verified.

Which kind of NTN your business needs

FBR says an individual, a company and an AOP are treated as registered when they are e-enrolled on IRIS. An individual's 13 digit CNIC is the NTN. An AOP or company gets a 7 digit NTN after e-enrolment. A sole proprietor stays on the owner's own CNIC.

This is why the first question is your business form. If you work alone, read how to register as a sole proprietor with FBR and skip this guide. If two or more people share the profit, you are an AOP. If you formed a company with SECP, the company is a separate taxpayer.

Details FBR asks for an AOP or company

For an AOP or company, FBR's page lists the name, business name and address, accounting period, business phone, email, principal business activity and company type. It also asks for incorporation certificates or partnership deeds and details of directors and major shareholders holding 10% or more.

Use the same spelling everywhere. A small mismatch between the deed and the IRIS profile can cause trouble later with banks and with sales tax registration.

What each partner must give

For an AOP, FBR's guidance on registration asks for the registration certificate if the firm is registered, or the partnership deed if it is not. It also asks for the name of the representative with CNIC or NTN and, for every partner, the name, CNIC, NTN or passport, and share percentage.

We could not open the full document list for an AOP on FBR's page. A search of the FBR site also showed a list asking for the applicant's CNIC copy, an attested copy of the AOP agreement where it applies, and applications from all partners who do not already hold an NTN. Treat that as reported and ask FBR before you rely on it.

If the firm is not yet registered, get the deed first. See how to register a partnership firm in Punjab or how to register a partnership firm in Islamabad.

How to e-enrol step by step

The steps are the same in outline for both types. You gather the details, scan the deed or certificate, e-enrol on IRIS and note the NTN FBR issues. Then you update your profile and open a business bank account in the firm's name.

1. List the business details from the table above.
2. Scan the deed, certificate and each partner's CNIC.
3. Check that every partner has an NTN or can be registered.
4. Open FBR's IRIS portal and start the registration for an AOP or company.
5. Enter the details exactly as on your papers and attach the scans.
6. Submit, then save the NTN certificate FBR issues.

Another FBR source we found said the person who registers through IRIS must visit a NADRA e-Sahulat centre within 30 days for biometric verification. We could not confirm that on the registration page, so ask FBR whether it applies to your case. After you have the NTN, check it using FBR's two official NTN verification places.

What to do after you have the NTN

Open a bank account in the business name, register for sales tax if your work needs it, and file returns on time. If the address or phone changes, update it on IRIS. Late filing can put you off the Active Taxpayers List and cost you more tax.

Read how to open a business bank account in Pakistan for the documents each business type needs. To change your mobile number, address or bank account later, see how to change them in FBR IRIS. If you form a company instead of a partnership, start with registering a private limited company with SECP.

Keep a folder with the deed, the NTN certificate and your yearly returns. You will need all three for loans, tenders and customs registration.

Common questions

Does an AOP use a CNIC as its NTN?

No. FBR says an AOP or company receives a 7 digit NTN after e-enrolment. Individuals use the 13 digit CNIC.

Do I need a deed for a partnership?

FBR's guidance asks for the registration certificate if the firm is registered, or the partnership deed if it is not.

What must I give for each partner?

FBR asks for each partner's name, CNIC, NTN or passport, and share percentage.

Which shareholders must a company list?

FBR asks for details of directors and major shareholders who hold 10% or more of the shares.

Is there a registration fee?

We found no fee on the FBR pages we read. Confirm on IRIS or with FBR before you pay anyone to do it for you.

How we verified this

What we checked, where we read it, and what we could not confirm.

Last checked on 14 October 2026, Pakistan time. We read FBR's Register for Income Tax pages, including the requirements before registration. We did not use the IRIS portal, so screens, approval time and the biometric step are not verified. Confirm with FBR on 111 772 772 before you apply.