Registering for Sales Tax as an Association of Persons (AOP) in KPRA: A Checklist

Are you starting a business as an Association of Persons (AOP) in Pakistan? Registering for Sales Tax is crucial to ensure compliance and avoid penalties. This article provides a clear checklist of the documents you need to submit for a smooth registration process.

Essential Documents:

  • Authorization Letter: If someone other than a member will submit the application, provide an authorization letter with their CNIC and NTN copy.

  • Identification & Taxation:

    • AOP NTN: Submit a copy of the AOP’s National Tax Number (NTN).
    • Members’ Information: Provide copies of CNICs and NTNs for all directors or members of the AOP.
  • Business Proof:

    • Electricity Bill: Present a copy of your latest (within 3 months) business electricity bill.
    • Alternative Proof: In case of no utility connection, shared bills, or self-generated electricity, submit an affidavit on stamp paper explaining the situation.
  • Business Stationery: Provide a single page of your business letterhead pad with a diagonal cross across it.

  • Financial Documentation: Choose one of the following:

    • Bank Account Statement: Submit a recent bank statement for your business account.
    • Account Maintaining Certificate: Obtain a certificate from your bank confirming your account existence.
  • Partnership Documents:

    • Partnership Deed: Submit a copy of your registered partnership deed.
    • Form-H: Provide the completed Form-H, which details partner information and profit-sharing ratios.
  • Property Proof: Show proof of ownership or rental agreement for your business premises by providing:

    • Ownership Deed: If you own the business premises.
    • Rent Agreement: If you rent the business premises.


  • All documents should be clear and legible copies.
  • Ensure your business electricity bill reflects the address mentioned in your application.
  • If required, obtain the authorized person’s original CNIC and NTN for verification.
  • Keep copies of all submitted documents for your records.

Additional Tips:

  • Verify the authenticity of all documents before submission.
  • Ensure your business letterhead clearly displays your business name and contact information.
  • If unsure about any requirement, consult the relevant tax authorities or seek professional guidance.

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