How to Register as a Taxpayer in Pakistan?

A man researching on taxpayer in Pakistan on his laptop.

Becoming a tax filer in Pakistan is both a legal requirement and a vital contribution to the nation’s development. Whether you’re an individual or a business entity, here’s a step-by-step guide to assist you through the process:

Here are the steps to become a taxpayer:

Step 1: Obtain a Valid CNIC (Computerized National Identity Card)

  • Begin by ensuring you possess a valid CNIC issued by the National Database and Registration Authority (NADRA).

Step 2: Acquire a Taxpayer Registration Number (TRN)

  • Visit the nearest Tax Facilitation Center (TFC) or Regional Tax Office (RTO) to apply for your Taxpayer Registration Number (TRN). Complete the necessary forms and submit required documents like your CNIC.

Step 3: Open a Bank Account (if not already)

  • If you haven’t done so already, open a bank account. Having an active bank account is crucial for tax-related transactions.

Step 4: Obtain a National Tax Number (NTN)

  • Apply for a National Tax Number (NTN) from the Federal Board of Revenue (FBR). You can complete this process online via the FBR portal or in person at a TFC or RTO.

Step 5: File Your Tax Returns

Now, it’s time to file your tax returns:

  1. Collect Required Documents: Gather all relevant financial documents, including income statements, bank statements, investment details, and property documents.
  2. Select the Correct Tax Form: Choose the appropriate tax form based on your income sources and taxpayer category.
  3. Complete the Form Accurately: Fill out the tax form accurately, providing all necessary details regarding your income, assets, and liabilities.
  4. Calculate Your Tax Liability: Determine your tax liability based on applicable rates and deductions.
  5. Submit Your Return: File your tax return electronically via the FBR portal or manually at a designated tax office.
  6. Make Tax Payments (if applicable): If you owe taxes, ensure timely payment through designated banking channels.
  7. Keep Your Acknowledgment Receipt: Retain the acknowledgment receipt upon successful submission for future reference.

Step 6: Monitor Tax Refunds (if applicable)

  • Keep track of any tax refunds you may be entitled to by using the FBR portal or contacting tax authorities directly.

Step 7: Maintain Compliance

  • Stay informed about your tax obligations by filing returns promptly, paying taxes on time, and adhering to all relevant tax laws and regulations.

By following these steps diligently, you can fulfill your role as a responsible taxpayer and contribute to the economic growth of Pakistan.


Hands with handcuff - The Guide to Criminal Justice System

There is limited awareness of the Criminal Justice System among citizens in Pakistan. As a result, in the case that individuals encounter a crime, whether they are the victimized or the accused, they lose out on the most strategic ways to navigate such situations. And so, perpetrators of crime either get away with their acts or those who have been falsely accused end up in jail. This blog aims to take you through the workings of the criminal justice system in Pakistan.


The Criminal Justice System (CJS) is the set of laws, principles, and procedures intended to process cases against accused persons and subsequently, hold those guilty, accountable in ways that the law prescribes. The purpose of our CJS is to control crime, prevent crime, punish offenders, protect the innocent, get justice for victims, and maintain a fair degree of cohesion and stability in society. The system describes the offences, punishments, procedures, and ways to punish those who violate laws of the society.

The three main contributors/agencies of the Criminal Justice System are:

  • Courts
  • Prosecution
  • Police

And, the two main laws governing the Criminal Justice System are:

  • The Code of Criminal Procedure, 1898
  • The Pakistan Penal Code, 1860

STEP-BY-STEP PROCESS (Criminal Justice System CJS)

So how does it Criminal Justice System (CJS) actually work in the practical world?

Step 1: Register the FIR

The process begins with registering the FIR (First Information Report). It is the responsibility of the victim to reach out to the police and register the FIR as soon as possible. But it’s seen that there’s normally a delay between the occurrence of a crime and the filing of complaints. Such delays hamper the victim’s case and can also be held against them in a court of law. Therefore, it’s essential to create awareness among people and urge them to file an FIR as soon as possible after the crime occurs.

Step 2: Police Investigation & Inquiry

After filing an FIR, the next step is the investigation and inquiry of the case. It’s carried out by the Police’s Investigation Officer (IO) who handles the crime scene, collects the evidence of the offence committed and records the statements of the eyewitnesses, the accused, and potential suspects. The IO is supposed to be a competent officer who maintains an unbiased approach throughout the investigation and inquiry. Unfortunately, evidence handling and collection aren’t carried out properly and the sanctity of the crime scene, and the evidence, aren’t preserved in Pakistan, which can have an adverse impact on the case. Once the investigation and inquiry stage is complete, the police draw up an investigation challan which is the final and conclusive investigation report.

Step 3: Criminal Prosecution and Trials

Once the IO submits the investigation challan, the accused is charged and the trial properly commences. The public prosecutor (a lawyer appointed by the state) pleads the case for the complainant/victim of a crime (albeit to assist the prosecution; the complainant is free to hire a private lawyer) while a defense lawyer pleads the case on behalf of the accused against the offences charged against him/her. The prosecutor assists the court in the trial by examining the witnesses and the evidence available against the accused. Thereafter, the defense is given a chance to examine the witnesses and prove that the evidence presented in the court is not enough to punish the accused. If there is an alibi, then the defense provides proof. If the defendant pleads that the accused is insane then a medical board sits and assesses the mental health status of the accused.

Step 4: Adjudication

After the trial and prosecution, the role of the judge comes into play. Based on the trial that took place in the court and the eyewitnesses and evidence presented, the judge makes a rational decision based on the requisite laws of Pakistan.

Step 5: Implementation of Verdict

Once the trial is concluded and justice is served, the Accused either receives his punishment or is set free by the court. However, there are also ways to reduce or nullify the punishment. One of them is Deeyat (or Blood Money) where the victim or the inheritor (in case of the victim’s absence) can receive compensation for the crime caused and the accused is freed. In some cases, the court can rule out this possibility and still punish the criminal.

The sentence can be also reduced by the court if and only if the Criminal Justice System finds that the convict is displaying exemplary behavior and conduct, or due to a severe medical condition.

Get Help – Hire a Criminal Law Expert

Being involved in a crime, whether as a victim or as an accused, is a traumatic and unsettling experience. Mistakes at the early stages of a crime can prove to be fatal when matters come to trial. Thus, it is best to get professional advice to guide and assist you through the whole process for several reasons. The lawyers at Sardar & CO. are well-equipped and experienced to deal with all such matters. You should consult Sardar & Co. for several reasons:

  • Sardar & Co. cares about you as it has one job which is to be your advocate at the trial. It is our job to protect your rights and to voice your best interest. assess the situation and form a plan to take the actions required to facilitate positive outcomes for you.
  • You are hiring an expert and as such, we can devote our energy and time solely to building a solid case on your behalf.
  • Prompt action can lead to mitigation, the earlier you take action for your case the higher the likelihood of a successful case. Do not let delays or faulty police investigations ruin your case.
  • You may be facing heavy penalties because of what is at stake in your case. You may think you are innocent but you need to take every action available to ensure that your innocence is proven and you do not suffer. You need someone who will protect you against such injustice.

Long-term financial benefits, while this seems contradictory, hiring an experienced criminal lawyer can reduce the costs associated with criminal charges in the long run.


Domestic Abuse, Domestic Violence

Domestic violence is a pattern of behavior in familial relationships, used to gain or maintain power and control over an intimate partner. Domestic violence can include physical, sexual, emotional, economic, or psychological actions or threats that influence and terrorize another person. Domestic violence can include frightening, intimidating, manipulating, hurting, humiliating, blaming, hitting, injuring, or wounding someone. Here it is important to note that victims of domestic violence may also include children, relatives, or any other household member.

The Law Against Domestic Violence in Pakistan

Domestic violence is a pervasive issue in Pakistan, with an estimated 40% of women having reported experiencing abuse from a partner or family member. Despite the prevalence of this issue, there are very few laws in place to protect victims. In this article, we’ll explore what the law against domestic violence in Pakistan looks like and how it can be used to protect survivors. We’ll also discuss how NGOs and other organizations are fighting for better legislation and stronger enforcement of existing laws in order to ensure that all women have access to the justice they deserve.

The Types of Domestic Violence

  1. There are four types of domestic violence under Pakistani law: physical, mental, sexual, and economic.
  2. Physical domestic violence is when a person is physically harmed by their intimate partner. This can include hitting, kicking, burning, or using any other type of force against the victim.
  3. Mental domestic violence is when a person is psychologically harmed by their intimate partner. This can include verbal abuse, threats, intimidation, or controlling behavior.
  4. Sexual domestic violence is when a person is forced to participate in sexual activity against their will or without their consent. This can include rape, sexual assault, or unwanted sexual touching.
  5. Economic domestic violence is when a person is financially harmed by their intimate partner. This can include withholding money, preventing the victim from getting or keeping a job, or destroying property belonging to the victim.

The Domestic Violence Act

The Domestic Violence Act was passed in 2010 and criminalizes various forms of domestic violence, including physical, sexual, emotional, and economic abuse. The act also provides for protection orders and redressal mechanisms for victims of domestic violence.

What is considered domestic violence in Pakistan?

Domestic violence is a serious problem in Pakistan. According to a report by the Human Rights Commission of Pakistan, over 1,000 women are killed each year in Pakistan as a result of domestic violence. The problem is exacerbated by the fact that there is no law against domestic violence in Pakistan.

While there is no specific law against domestic violence in Pakistan, there are a number of laws that can be used to prosecute perpetrators of domestic violence. These include the penal code, the criminal procedure code, and the Muslim Family Laws Ordinance.

The penal code contains provisions that can be used to prosecute perpetrators of domestic violence. For example, section 302 of the penal code deals with murder, and section 307 deals with attempted murder. Section 310 deals with hurt caused by dangerous weapons or means, and section 324 deals with voluntarily causing grievous hurt by dangerous weapons or means.

The criminal procedure code contains provisions that deal with procedures for arrests and bail in cases of domestic violence. Section 506 deals with punishment for criminal intimidation, and section 509 deals with punishment for using insulting words or gestures to provoke a breach of the peace.

The Muslim Family Laws Ordinance contains provisions that deal with marriage, divorce, custody, and maintenance in cases of domestic violence. For example, section 496-A deals with dowry demands made after marriage, and section 498-A deals with cruelty by husband or his relatives towards a wife.

Who can file a complaint of domestic violence?

In Pakistan, any woman who is a victim of domestic violence can file a complaint against her abuser. The first step is to contact the police and make a report. Once the police have been notified, they will investigate the abuse and determine whether there is enough evidence to file charges against the abuser. If there are sufficient grounds for doing so, the abuser will be arrested and taken into custody.

The next step is for the victim to file a petition with the court, which will then issue a protection order requiring the abuser to stay away from the victim and her family. The protection order can also include other provisions such as ordering the abuser to surrender any firearms he may have in his possession. If the abuser violates the protection order, he can be arrested and charged with contempt of court.

If you are a victim of domestic violence, it is important to know that you have legal options available to you. You should not hesitate to reach out for help if you are in an abusive situation.

What are the penalties for domestic violence in Pakistan?

Under Pakistani law, domestic violence is a criminal offense. The penalties for domestic violence depend on the severity of the offense and can range from a fine to imprisonment. In some cases, the offender may also be required to pay restitution to the victim.
If you are convicted of domestic violence in Pakistan, you may face any of the following penalties:

  • A fine of up to Rs. 100,000
  • Imprisonment for up to 2 years
  • Restitution to the victim
  • Probation


An Officer Filling FIR

Being a victim to a crime is a demeaning position to be in, but facing that situation in an informed manner, can be the difference in adding to your stress or relieving it. Knowing about the First Information Report (FIR) in Pakistan, is one of the most important things when it comes to handling the aftermath of an incident, and this blog focuses on unravelling all you should know about the First Information Report.

To begin with, let’s understand what a First Information Report (FIR) is; the First Information Report (FIR) is a written document composed by the police when they first receive information about the commission of a cognizable offence. The FIR legally initiates the process of criminal justice in motion for reporting of a cognizable offence, this makes it the most important legal document in reporting a crime.

However, it is important to note that an FIR only pertains to a cognizable offence, as the police only have the authority to start an investigation (without requiring any court orders) for such cases. The difference between types of offences are as follows: Cognizable offences are serious offences, which usually carry the sentence of three years or more, these include: simple injury by a dangerous weapon, rape, attempt to rape and murder. Cognizable offences are offences where the Police can arrest the accused without warrant. Moreover, Non-cognizable offences cannot be investigated by the police without court orders, these include numerous petty offences and certain type of torts; In this case, the police cannot arrest the accused without a warrant issued by the concerned magistrate.

A First Information Report (FIR) will typically contain the following information: name of the person lodging the FIR, address of the person lodging the FIR, date, time and location of the incident being reported, accurate facts about the incident, use of weapons (if any), names and description of the person(s) involved in the incident, names of the witnesses (if any), and addresses of the witnesses (if any).

The time and place for filing an FIR is extremely important as when the situation arises, it is recommended to file an FIR as soon as possible after the commission of a cognizable offence. Any delay in lodging of the FIR can have a negative impact on the case unless the delay is reasonably explained. Legally, there is no deadline – per se – for filing an FIR, whenever one feels they have the information to lodge an FIR regarding a cognizable offense, they should do so. Moreover, you have two methods of filing an FIR: you may physically visit/call a police station or use online electronic FIR facilities. When physically going to or calling a police station, any police station will immediately register your FIR, however, it is recommended to visit or call the police station which has direct jurisdiction of the area where the crime was committed. Alternatively, online portals have been setup to receive complaints by every province in Pakistan, they are accessible through the official websites of provincial law enforcement agencies. These online portals are integrated with NADRA and Police Human Resource Management Information System among others to ensure data integrity across all systems.

Moving on to the procedure for filing and FIR, it is prescribed in Section 154 of the Code of Criminal Procedure, 1898, which highlights a number of fundamental procedures: Firstly, it requires that given a person chooses to administer information of an orally, the police must write it down. Secondly, it states that the person giving the information has the right to demand the police to read over the information recorded on the FIR. Furthermore, it requires the person giving the information to verify the recorded information and sign the document. Finally, it states that it is the right of the person giving information to obtain a copy of the FIR free of cost.

Once an FIR has been registered, your responsibility in reporting the crime is complete, and now it is up to the police to complete their responsibility in bringing justice. The police are legally required to immediately act and investigate the case, the process of investigation will include, but is not limited to, collecting evidence, questioning witnesses, inspecting the crime scene, forensic testing, recording statements and so on.

Dealing with crime isn’t easy but having the knowledge on how to make sure you have the best chances of being brought to justice is a favorable spot to be in, we hope by having read a guideline on the First Information Report (FIR), you are where you feel more confident about dealing with a tough situation!

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