Since the launch of FBR IRIS registration module there has been a problem of registering non-resident taxpayers.

FBR on 12th May 2016 proposed amendment in rule 80B of the Income Tax Rules, 2002. Where by clause q of sub rule 2 of rule 80B of the same rules is PROPOSED to be deleted.

Once the proposed amendment is approved, registration or incorporation from concerned country in case of non- resident company or AOP shall not be not required.

Also following additional information shall be required

Nonresident company having Permanent establishment in Pakistan

A non-resident company having permanent establishment in Pakistan, required to be registered under sub rules (3) and (6) of rule 80, shall provide:

  1. Name of company
  2. Business address
  3. Accounting period
  4. Phone no. of business
  5. Principal business activity
  6. Address of principal place of business
  7. Registration number and date of the branch with the Securities and Exchange Commission of Pakistan (SECP)
  8. Name and address of principal officer or authorized representative of the company
  9. Authority letter for appointment of principal officer or authorized representative of the company
  10. Cell phone of principal officer or authorized representative of the company; and
  11. Email address of principal officer or authorized representative of the company.

Nonresident company NOT having Permanent establishment in Pakistan

A non-resident company having permanent establishment in Pakistan, required to be registered under sub rules (3) and (6) of rule 80, shall provide:

  1. Name of company
  2. Business address in the foreign country
  3. Name and nationality of directors or trustees of the company
  4. Accounting period
  5. Name and address of authorized representative of the company
  6. Authority letter for appointment of authorized representative of the company
  7. Cell phone of authorized representative of the company
  8. Email address of authorized representative of the company
  9. Principal business activity
  10. Tax registration or incorporation document from concerned regulatory authorities of the foreign country.