Tax filing season is open. ● Secure your ATL status before the deadline — open your Chartered Books →
← All tax guidesBusiness tax

Which regulator does what: a map of Pakistani business registration

CA Finalist, ACCA FinalistEditorial team: Chartered Advisory Team of Chartered Accountants
Business tax guide: Pakistan business regulators: SECP, FBR, IPO, PEC and more
Quick answer: Pakistani businesses deal with separate regulators that do not share registers or calendars. SECP registers companies and LLPs, FBR handles income tax and sales tax on goods, the provincial authorities handle sales tax on services, IPO-Pakistan registers trademarks, patents, designs and copyright, PEC licenses engineers and engineering firms, PSEB registers IT and IT-enabled exporters, EOBI handles old-age benefit contributions, and each province has its own Registrar of Firms for partnerships.

Pakistani business regulation is not one system. It is a set of independent registers, each with its own statute, portal, fee schedule and calendar, none of which talk to each other. A business can be perfectly compliant with one and in default with three others, and nothing in any portal will tell it so.

This guide maps who does what, so you can work out which registers actually apply to you — and then go to the specific guide for each.

Registering the entity

Registering the entity
RegulatorRegistersApplies to you if
SECP — Securities and Exchange Commission of PakistanCompanies, single-member companies, LLPs; the ongoing corporate filing regimeYou want limited liability, external investment or a corporate structure
Registrar of Firms — provincialPartnership firms under the Partnership Act 1932You are trading in partnership rather than through a company
FBR — Federal Board of RevenueIncome tax registration, NTN, the Active Taxpayer ListAlways, in every structure including sole proprietorship

The structure decision comes first because it determines which register you use, and it is not purely a tax question — ownership, liability, financing and governance all bear on it. Work through sole proprietor versus AOP versus company before filing anything, then SECP incorporation or the Registrar of Firms for your province.

Partnership registration is territorial. The office that handles your firm is decided by its principal place of business, not by where the partners live — and forms, fees, witness rules and stamp paper values all differ between Islamabad, Punjab, Sindh, KP and Balochistan.

Tax: the federal and provincial split

This is where most newly registered businesses discover they have more than one regulator. The 18th Amendment split sales tax by subject matter:

  • FBR — income tax for everybody, and sales tax on goods. Registration, filing and the Active Taxpayer List run through Iris.
  • SRB (Sindh), PRA (Punjab), KPRA (Khyber Pakhtunkhwa), BRA (Balochistan) and the authority for Islamabad Capital Territory — sales tax on services, each with its own statute, rate schedule, portal and return.

A business supplying both goods and services, or operating across provinces, can hold several registrations and file several monthly returns. Start with sales tax registration to identify which regime governs your supplies, then the provincial guide that applies — Punjab or Sindh. The distinction between an STRN and an NTN trips up enough people to be worth reading separately.

Running a company or an AOP?

We handle the computation, the minimum-tax comparison, statutory accounts and the annual filings together.

Avail our corporate tax services

IPO-Pakistan: four different rights, one organisation

The Intellectual Property Organization of Pakistan, established by the IPO-Pakistan Act 2012, sits over registries that people routinely conflate. Each protects something different and none substitutes for another.

IPO-Pakistan: four different rights, one organisation
ProtectsRightGuide
Brand name, logo, trading styleTrademarkTrademark registration
A new invention, product or processPatentPatent registration
The appearance of a manufactured articleRegistered designDesign registration
Books, music, film, artwork, software codeCopyrightCopyright registration

Two of these are lost by publishing first. Patents and registered designs both require novelty, so a product launched, exhibited or posted online before filing is generally unprotectable. Trademarks and copyright are not time-barred in that way. If you are launching a product, the patent and design filings belong in the pre-launch checklist; the trademark can follow, though earlier is safer.

Sector regulators: the ones that decide whether you can trade at all

Sector licensing is categorically different from tax registration. Missing a tax registration creates a financial exposure. Missing a required licence can mean you are not permitted to do the work, which invalidates contracts and disqualifies bids.

  • PEC — Pakistan Engineering Council. Registers individual engineers as Registered Engineers and Professional Engineers, and separately licenses constructor, operator and consulting engineer firms by category. PEC states that an engineer cannot undertake professional engineering work unless registered. See PEC registration for engineers and the PEC firm licence.
  • PSEB — Pakistan Software Export Board. Registration for IT and IT-enabled services exporters, which is generally a condition attached to sector concessions rather than a licence to trade. See PSEB registration.
  • EOBI — Employees Old-Age Benefits Institution. Employer registration and monthly contributions once the workforce reaches the prescribed threshold. See EOBI registration and contributions.
  • Provincial social security and labour departments — separate from EOBI, with their own registrations and contribution rates by province.
  • PPRA and its provincial equivalents — public procurement rules, relevant if you bid for government work.
  • Activity-specific bodies — financial services, health, education, food, pharmaceuticals, telecommunications and import or export each have their own regulator, and those obligations sit entirely outside anything covered here.

The name problem

Three registers test a business name against three different standards, and none of them consults the others:

  1. SECP applies company-name rules — availability, restricted and regulated wording, and whether the name misrepresents the activity. A clear search result is screening evidence; the Registrar decides.
  2. IPO applies the trademark test — whether the mark conflicts with an existing registration in the relevant class. A company can be lawfully incorporated under a name it cannot lawfully trade under as a brand.
  3. PEC checks firm-name availability where an engineering licence is involved, and directs applicants to change the name if it is not available.

Clear the name across every register that applies before letterhead, signage, packaging or domain registration. The cost of doing this in the wrong order is a company name change at SECP plus the rebranding, against a clearance search that costs almost nothing.

None of these calendars align

This is the practical reason compliant businesses still end up in default. The cycles are genuinely independent:

None of these calendars align
ObligationCycle
Income tax returnAnnual, tax year ending 30 June
Sales tax returns, federal and provincialMonthly, each on its own portal
Withholding statementsPeriodic, per the Ordinance
SECP annual return and accountsAnnual, keyed to the financial year and the AGM
PEC firm licenceFiscal year, renewal falling due after 30 June
PEC engineer registrationRenewal card issued for up to three years
IPO renewalsIndividually, from each registration date
EOBI contributionsMonthly

The only control that works is a single compliance calendar holding every date for every regulator in one place, reviewed monthly. Businesses that keep the tax calendar in the accountant's head and the licence dates in a folder are the ones that discover a lapsed licence during a tender. Start from the startup tax and compliance checklist and the SECP annual filing calendar, then add the sector dates that apply to you.

Working out which ones apply to you

Four questions settle most cases:

  1. What structure are you in? Company or LLP means SECP. Partnership means the Registrar of Firms for the province of your principal place of business. Either way, FBR.
  2. Do you supply goods, services, or both? Goods means FBR for sales tax. Services means the provincial authority where the service is supplied. Both means both.
  3. Is your activity licensed? Engineering means PEC. Regulated financial, health, education, food, pharma and telecom activities mean their own bodies. Check before you contract, not after.
  4. Do you have something worth protecting? A brand, an invention, a product appearance or a body of creative work each point to a different IPO registry — and two of the four are lost by launching first.

Source check: 14 September 2026. The division of responsibilities described here reflects the regulators' own published descriptions of their functions. This is an orientation guide: it identifies which body handles what, not whether any particular registration is required for your business. Registration requirements, thresholds and calendars change, and sector licensing in particular turns on the specific activity — confirm your own position with each regulator or take advice before relying on this map.

Sources

This guide is written against the official and clearly labelled professional references below. Rates, thresholds and portal procedures change between reviews, so open the primary source before relying on a figure.

Questions people also ask

I registered my company with SECP. Am I done?

No — SECP incorporation is one registration out of several, and it triggers rather than satisfies the others. A newly incorporated company still needs its FBR position confirmed, a bank account opened, sales tax registration if it makes taxable supplies, provincial registration if it supplies services, EOBI once it employs staff at the prescribed threshold, and any sector licence its activity requires. The incorporation certificate is the start of the compliance calendar, not the end of it.

Why do I have to deal with both FBR and a provincial authority?

Because sales tax in Pakistan was split by the 18th Amendment. Sales tax on goods stayed federal and is administered by FBR; sales tax on services went to the provinces, administered by SRB in Sindh, PRA in Punjab, KPRA in Khyber Pakhtunkhwa, BRA in Balochistan and the relevant authority for Islamabad Capital Territory. A business that supplies both goods and services can end up registered with FBR and one or more provincial authorities simultaneously, filing separate returns on separate portals.

My business has no physical product. Which regulators still apply?

A services business generally deals with FBR for income tax, a provincial authority for sales tax on services, SECP or the Registrar of Firms depending on its structure, and IPO if it has a brand worth protecting. Sector regulators then depend entirely on the activity — engineering consultancy brings PEC, IT and IT-enabled exports bring PSEB if you want the associated concessions, and regulated financial, health and education activities bring their own bodies.

Is registration with a sector regulator optional if I already pay tax?

Tax registration and sector licensing answer different questions and one never substitutes for the other. PEC, for example, states that an engineer cannot undertake professional engineering work unless registered with PEC — an NTN does not cure that. The consequences of missing a sector licence are also different in kind: tax exposure is financial, whereas operating without a required licence can invalidate contracts and disqualify you from tendering entirely.

Which registrations are name-sensitive, and in what order?

Three registers test a name differently and all three can refuse it: SECP on company-name rules, IPO on trademark conflict, and PEC on firm-name availability where an engineering licence is involved. They do not consult each other. Clear the name across every register that applies to you before printing anything, because a name cleared at one and refused at another leaves you choosing between an expensive change and an abandoned application.

Do any of these registrations share a deadline?

Effectively none of them do, which is the single biggest source of lapses. SECP filings run on the Companies Act calendar keyed to the financial year and the annual general meeting. Income tax runs on the tax year ending 30 June with its own due dates. Sales tax is monthly. PEC firm licences run on the fiscal year and fall due after 30 June. IPO renewals run from each registration date individually. One combined compliance calendar, maintained in one place, is the only control that actually works.

Scope note: General educational information for Pakistan, not a legal opinion or a substitute for advice based on your documents. Law, notifications, portal procedures and individual facts can change the result.
Need this applied to your own documents?

Send the tax year and the transaction or filing involved, and we will tell you what is actually required.

Talk to Chartered Advisory Open the tax calculators