Being unemployed does not prevent you from registering with the FBR. In fact, many people register as "Housewives" or "Students" simply to become Filers and avoid the heavy withholding taxes on banking transactions, property, or vehicle purchases.
For individuals, your CNIC serves as your NTN. The registration process is essentially setting up your account on the FBR's Iris 2.0 portal.
1. Requirements for Registration
Since you do not have a job or business, you will register as an Individual. You need:
* CNIC: Your 13-digit identity card number.
* Mobile Number: Must be registered in your own name (FBR verifies this with SIM data).
* Email Address: A personal, active email.
* Residential Address: Your current home address.
* Utility Bill: A recent electricity bill (within 3 months) for your residence.
2. Step-by-Step Registration Process
* Access the Portal: Go to the FBR Iris 2.0 Portal.
* Registration for Unregistered Person: Click the link that says "Registration for Unregistered Person" (do not click 'e-Enrollment', as that is for people who already have an NTN but no portal access).
* Enter Basic Info: Fill in your CNIC, Name, Mobile Number, and Email.
* Verification (2FA): You will receive two different 6-digit codes: one on your mobile and one on your email. Enter them in the portal.
* Complete the Form: Once verified, you will be redirected to a form.
* Property Tab: Add your residence address. Mark it as "Resident" and mention the capacity (e.g., "Tenant" or "Owner").
* Business/Link Tab: Since you are unemployed, you can leave the "Business" tab empty. Your registration will be as a "Non-Business Individual."
* Submit: After reviewing, click "Submit." You will receive your password via SMS and Email.
3. How to get on the Active Taxpayers List (ATL)
Simply registering for an NTN does not make you an "Active Taxpayer." To get the lower tax rates, you must:
* File a Tax Return: You must file an Income Tax Return for the latest tax year (even if it is a "Nil Return" showing zero income).
* Wait for Monday: The ATL is updated every Monday. Once you file, your status will usually update on the following Monday.
* Pay the Surcharge (If late): If you are filing after the official deadline for the year, you must pay a "Surcharge for ATL" (usually Rs. 1,000 for individuals) via a PSID (tax payment slip) on the FBR portal to become active immediately.
Key Things to Remember
* Wealth Statement: When you file your return, you must also file a Wealth Statement. Since you are currently unemployed, you would show your current assets (bank balance, mobile phone, etc.) and explain your expenses as being met by "Gifts" from family or your previous savings.
* Check Status: You can check if you are active by texting ATL [Space] [Your 13-digit CNIC] to 9966.
