Who Is Required To Get NTN Registration

Person falling in the following categories of persons are bound to file the income tax return under section 114 (1) of IT Ordinance, 2001: therefore they are required to get NTN certificate.

  1. Every Limited Company;
  2. All non-profit organization/NGOs or welfare institution approved under clause (58) of Part I of the Second Schedule to Income Tax Ordinance, 2001;
  3. Any person not covered by clause [(a), (ab), (ac) or (ad)] who, has been charged to tax in respect of any of the two preceding tax years.
  4. Any person claims a loss carried forward under this Ordinance for a tax year;
  5. Any person who 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; owns immoveable property with a land area of five hundred square yards or more located in a rating area;
  6. Any person who owns a flat having covered area of two thousand square feet or more located in a rating area;
  7. Any person who owns a motor vehicle having engine capacity above 1000 CC has obtained National Tax Number; holder of commercial or industrial connection of electricity where the amount of annual bill exceeds rupees one million;
  8. Every individual whose income under the head ‘Income from business’ exceeds rupees three hundred thousand but does not exceed rupees three hundred and fifty thousand in a tax year,
    Every person holder of NTN certificate, is also required to furnish return of income from the tax year

Categories Of NTN Registration

Registration as a Salaried Person
Registration as Business Individuals
AOP (Partnership) Or Joint Venture
Registration of Partnership Firms
A Company

Company Means As Per Income Tax Ordinance 2001.

Limited Companies
Trusts
Welfare societies
Co-Operative Societies
NGOs