For filing of tax return every individual should get himself registered by applying in the prescribed form and in the prescribed manner for registration. In few cases Commissioner himself registers a taxpayer in the prescribed manner.
Before the year 2015, an individual had to first apply for National tax number (NTN) and then gets approval for registration. 2015 onwards, individuals having Computerized National Identity Card (CNIC) issued by the National Database and Registration Authority (NADRA), CNIC is used as National Tax Number.
The individuals who are e-enrolled through his CNIC in FBR portal is considered to be registered. In case of the company, an association of persons (AOP) or foreign national, e-enrollment to be done from the concerned Regional Tax Offices (RTO’s) and will be registered after getting approval from the Commissioner Inland Revenue.
Concerned Commissioner Inland revenue (CIR) will register an individual having CNIC but if he does not file his return, he shall request the concerned commissioner and after hearing, if CIR is satisfied, will give permission to file the return if his income is taxable.
If an individual does not have CNIC, CIR is satisfied after being heard, will either register manually or adopt the procedure defined above for filing of tax return.
Every individual, an AOP or a company required to file tax return, needs to be e-registered through the FBR portal by submitting prescribed form of e-enrollments. After filing the form, CIR will examine all available information, particulars, data or documents and thus grant registration or e-enrolment to the person. And if there are any discrepancies in the information CIR will refuse registration or e-enrolment to the person within fifteen days of filing of form of registration or e-enrolment.
Aggrieved person shall within 30 days of the above refusal may file representation to Chief Commissioner. The Chief Commissioner after making such inquiry if necessary shall decide the representation as he deems fit.