We help importers and exporters Become Filer

Join the FBR Active Taxpayer List with ease. We handle NTN registration and income tax filing of importers and exporters in Pakistan.

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Why Choose ConSerIC Accountants

At ConSerIC Accountants, we help import and export businesses become income tax filers with ease.

Expert Tax Guidance: Our tax professionals ensure accurate NTN registration and income tax return filing of importers and exporters in Pakistan.

Complete Filing Solution: NTN registration, wealth statement preparation, balance sheet and income statement preparation, income tax return filing, and ATL activation, all under one roof.

Transparent & Affordable Pricing: We offer clear and fair pricing without any hidden fees for your peace of mind.

Personalized Tax Support: A reliable choice for importers and exporters in Pakistan.

Do you know?

It is better to become filer before the due date of 30 September 2026 even if your previous tax returns have not been filed. Before this date, FBR will not charge ATL surcharge fee.

Filer Registration Services in Pakistan

ConSerIC Accountants offers reliable services for importers and exporters across Pakistan.

NTN Registration
Tax Planning
Tailored Strategies
Submission of your annual income tax return

Requirements for becoming a filer in Pakistan

Our professionals are keen to take care of all your NTN registration and filing of income tax return. We require:

FBR login ID
CNIC, mobile number and email address to create your FBR ID
Details of LCs issued by you banker
Details of Goods Declaration
Local supplies (if any)
Income and expenses of your business
Details of assets and liabilities of your business
Bank statements
Tax deduction certificates

how do we make you filer?

Here is our approach to get you enter on the Active Taxpayers List.

Gather your FBR IRIS login ID or your data to create it
Arrange a detailed discussion with you to understand your income, business and finances
Plan your taxes and give you an advisory
Prepare your annual income tax return
File your annual income tax return through the IRIS system

Once accepted, your name appears on the FBR Active Taxpayer List (ATL)

Frequently Asked Questions

Who is considered an importer or exporter for tax purposes?

An importer brings goods into Pakistan for business purposes, while an exporter sells goods from Pakistan to international markets. Both are subject to tax compliance requirements under the Income Tax Ordinance, 2001.

Can importers and exporters become FBR filers?

Yes. Importers and exporters can become filers by obtaining NTN registration, filing income tax returns, and meeting applicable FBR compliance requirements.

Is NTN registration mandatory for import and export businesses?

Yes. NTN registration is generally required for conducting import or export activities, filing tax returns, and maintaining Active Taxpayer status.

Why should importers and exporters become ATL filers?

ATL status helps reduce withholding taxes, improves business credibility, and facilitates smoother business dealings with government authorities, banks, and trading partners.

Are importers and exporters required to file income tax returns?

Yes. Businesses engaged in import or export activities are generally required to file income tax returns in accordance with applicable provisions of the Income Tax Ordinance, 2001.

How is import and export income taxed in Pakistan?

Profits earned from import and export activities are generally taxable under the head "Income from Business" and are subject to the applicable tax regime.

Can importers and exporters claim business expenses?

Yes. Admissible business expenses incurred wholly and exclusively for earning business income may be claimed subject to the provisions of the law.

Do withholding taxes deducted at the import stage count as final tax?

The tax treatment depends on the nature of the transaction and the applicable provisions of the Income Tax Ordinance. Proper tax review is necessary before determining final liability.

Is a wealth statement required for importers and exporters?

Yes. Where applicable under section 116, taxpayers must disclose their assets, liabilities, expenses, and sources of funds through a wealth statement.

What documents are required to become a filer?

Generally, you need CNIC, NTN, business details, bank statements, import/export records, and information relating to assets and liabilities.

Can a sole proprietor importer or exporter become a filer?

Yes. Individual business owners engaged in import or export activities can register with FBR and become ATL-active taxpayers.

Does an import or export business need a business bank account?

Yes. A dedicated business bank account helps maintain proper records and supports compliance with FBR requirements.

What happens if an importer or exporter remains a non-filer?

Non-filers may face higher withholding taxes, increased compliance costs, and loss of benefits available to active taxpayers.

Can previous years' tax returns be filed?

Yes. Businesses can often regularize their tax affairs by filing overdue returns in accordance with FBR procedures.

Is sales tax registration also required for importers and exporters?

Depending on the nature of goods, turnover, and applicable laws, a business may also be required to obtain sales tax registration.

Can export proceeds received through banks be reported in tax returns?

Yes. Export receipts received through proper banking channels should be accurately disclosed in the income tax return and supporting records.

Do importers and exporters need to maintain accounting records?

Yes. Proper record-keeping helps support tax returns, expense claims, wealth statements, and overall tax compliance.

Why should importers and exporters hire a tax consultant?

Professional tax support helps ensure accurate return filing, proper treatment of withholding taxes, wealth reconciliation, and ongoing compliance with FBR regulations.

How can an importer or exporter become ATL active?

By filing the required income tax return and meeting applicable legal requirements, the taxpayer may qualify for inclusion in the Active Taxpayers List (ATL).

Why choose ConSerIC Accountants for importer and exporter tax filing?

ConSerIC Accountants provides end-to-end support for NTN registration, tax return filing, wealth statement preparation, ATL activation, and tax compliance for import and export businesses across Pakistan.

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