Registrar of Firms & FBR AOP Registration — Pakistan-wide
Partnership Firm (AOP) Registration in Pakistan is a practical structure for two or more persons who want to carry on a lawful business together under agreed profit-sharing, capital, management and responsibility terms.
Short CTA: Send your proposed firm name, partner details, business activity and proposed profit-sharing terms for a preliminary legal and registration review.
A partnership firm in Pakistan is formed under the Partnership Act, 1932 and is registered with the competent Registrar of Firms or territorial/provincial authority. For federal taxation, the partnership is generally treated as an Association of Persons (AOP); FBR e-enrolment on IRIS provides the AOP with its own 7-digit NTN or registration number.
Legally reviewed by Advocate Syed Mohsin Ali Shah, Senior Corporate & Tax Consultant to Taxocrate (Pvt) Limited, with more than four decades of professional experience.
Primary authority
Relevant Registrar of Firms and FBR IRIS
Professional fee
PKR 12,000
Local CTA
+92 302 6644789
Identify all partners, the proposed firm name, principal place of business and the nature of the proposed business.
Set capital contributions, profit-and-loss ratios, management authority, bank-operation rules and decision-making rights before drafting the deed.
Prepare a deed covering the core commercial relationship, admission or retirement, dispute resolution, dissolution and other agreed partner rights and duties.
Compile the prescribed firm-registration application and the identity, premises and supporting documents required by the competent registration authority.
Submit the firm-registration application through the applicable provincial or territorial procedure and respond to observations where necessary.
Register or e-enrol the Association of Persons on FBR IRIS, using the partnership deed, firm-registration evidence and partner details as required.
Prepare AOP banking documents and assess income tax, withholding, provincial service tax, sales tax and licensing obligations based on the actual activity.
| Structure | Ownership | Legal position | Tax registration |
|---|---|---|---|
| Private Limited / SMC | Shareholders | Separate incorporated entity | Company NTN / FBR profile |
| Partnership Firm / AOP | 2+ partners | Partnership under agreed deed and applicable partnership law | Separate 7-digit AOP NTN after FBR e-enrolment |
| Sole Proprietorship | One individual | Owner and business are not separate legal persons | Individual CNIC normally serves as NTN |
Compare our Company Registration and Sole Proprietorship Registration pages before choosing a structure.
Nationwide assistance through our Karachi, Islamabad, Rawalpindi and Lahore offices
| Contact | Details |
|---|---|
| Phone | +92 302 6644789 |
| +92 302 6644789 | |
| Registration focus | Relevant Registrar of Firms and FBR IRIS |
The partnership is the business relationship and firm structure under partnership law. For federal income-tax purposes, the partnership is generally registered with FBR as an Association of Persons (AOP) and receives its own NTN or registration number.
A professionally drafted partnership deed is central to the arrangement because it records the partners, capital, profit-and-loss sharing, management rights, bank operation, admission or retirement and dissolution terms.
Yes. FBR states that an Association of Persons receives a 7-digit NTN or registration number after e-enrolment on IRIS.
Our professional fee for standard partnership firm registration assistance is PKR 12,000, exclusive of official fees, stamp duty and other expenses. Additional specialised tax or legal work is quoted separately.
Yes, but incorporation creates a separate company. Assets, contracts, banking, licences, tax matters and partner interests may then need to be restructured or transferred appropriately.
Reviewed By Syed Mohsin Ali Shah, Advocate Sindh High Court, Senior Corporate & Taxation Lawyer. Consultation and representation are arranged according to the documents, legal issue and forum.
Advocate Sindh High Court · Senior Corporate & Taxation Lawyer
In legal practice since 1985, Mohsin Ali Shah provides senior oversight on corporate and taxation matters, legal documentation, business disputes and case strategy.
Lawzana Profile
Advocate · Corporate Taxation Consultant
Sobia Mohsin assists with corporate taxation consultation, document review and professional coordination. Matters are assigned according to the records, subject and relevant forum.
Lawzana ProfileSend the basic ownership and business details for a preliminary legal review. The local office can then identify the standard registration steps, documents and any additional tax or regulatory requirement.