Manufacturing Business/Industry Registration

Process of Registration of a Manufacturing Company is quite easy as similar to other companies’ registration. People in business have the choice to select the business kind where they wish to get their business registered. Detail of which is being provided hereunder:
Before discussing the manufacturing business registration, it is critical to apprehend the term manufacturing. So below is a brief description about manufacturing;

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What is Manufacturing?

Manufacturing is the creation of goods on a large or small scale where raw material is converted into finished products by going through multiple processes.
Pakistan deals with the following manufacturing industries in all over the world:
  • Agriculture,
  • Textile
  • Food, Beverages & Tobacco
  • Coke & Petroleum Products
  • Pharmaceuticals
  • Chemicals
  • Automobiles
  • Iron & Steel Products
  • Fertilizers
  • Electronics
  • Leather Products
  • Paper & Board
  • Engineering Products
  • Rubber Products
  • Non-Metallic Mineral Products
  • Wood Products
Let's pass closer to the technique of registration;

Process of Registration of Manufacturing Business/Industry

Business individuals have an option to opt the business category where they wish to get their business registered.
There are the following options from which selection can be made;
  • Proprietorship
  • AOP/ Partnership Firm
  • Limited Liability Partnership Firm (LLP)
  • Private Limited Company
Let's discuss the choices as cited above in detail;


A proprietorship business is a type of business that is owned by a single person where business and its owner do not constitute any legal and financial difference. This activity can be initiated by taking National Tax Number and Sales Tax Registration of business.

AOP/ Partnership Firm

Partnership Firm is regulated by Partnership Act 1932 by which atleast two members are mandatory for getting it registered. In Business ofPartnership Firm , Financial and legal responsibilities are equally divided between the respective Partners.

Limited Liability Partnership Firm

A limited liability partnership is a new idea which is introduced in Pakistan by the Securities Exchange Commission of Pakistan where Partners have their limited liability that means a Partner cannot be held responsible for another partner's defaults or negligence. This idea is different from the already existing traditional type of Partnership Firm, which has been established under the Partnership Act 1932.

Private Limited Company

Private Limited Company is regulated by the Companies Act 2017, requiring a minimum of two members. The liability these members is limited to the extent of their portion of shares in the Company.

The registration process passes through the following steps:
  1. Obtaining NTN for Manufacturing Industry
  2. Sales Tax Registration

Obtaining NTN for Manufacturing Industry

As per the choices mentioned above of business categories of manufacturing, the process of obtaining the NTN is bifurcated as follows:
  • NTN for other than companies
  • NTN for Companies
Here is the explanation of what the difference is.

NTN for other than companies

For NTN registration of Proprietorship, AOP/ Partnership Firm and Limited Liability Partnership Firm (LLP), the partner or member of the above mentioned will present before Income Tax Authorities after the completion of required documents;

Documents required for NTN registration

Requisite documents are listed below:
  1. NTN Registration Form (TRF-01 Form)
  2. Business Email for NTN Registration, which is not used earlier in any other NTN
  3. Mobile Number of Proprietor/Partner/Member not being used earlier in any other NTN
  4. Letter of Authority in favour of one Partner/Member who would be Principle Partner/Member declared by other Partners/Members. No such requirement is needed in case of Proprietorship Business.
  5. Paid Electricity Bill (within the last three months from the date of Application for NTN )
  6. Original CNIC of Proprietor/Member/Partnerrepresenting the business.
  7. Original Certificate of Incorporation/Registration Certificate in case of Partnership Firm.
  8. Original Partnership Deed/Agreement in case of Partnership Firm Registered under Partnership Act 1932.
  9. Business Premises Title/ Rent Agreement along with Owner / ownership Documents or Tenancy/Lease / Landlord CNIC Copy
Gather all the above-required documents and visit the nearest RTO. The facilitation officer will verify your documents for satisfaction and will begin the registration process. Complete the 181 (form of registration filed voluntarily) (income tax). Scan and attach the documents mentioned above and submit the application. If verified, you shall be issued with a Login ID and Password via an SMS or email. Print out the form 181 from your account, log in with the provided ID and Password.

NTN for Companies

Registration Process of manufacturing Company is similar to other companies as they get registered. The difference between companies and other business categories for obtaining NTN is that a company does not need to follow the procedure mentioned above for NTN registration. When a company gets itself registered with SECP, then SECP issues NTN to a company along with the issuance of an incorporation certificate.
However, for better understanding, here is a brief explanation on how to get an incorporation certificate for obtaining NTN in the case of companies.
  • Approval of Name
  • Reservation of Name and Incorporation of Company:

Approval of Company Name

You are required to determine the company's name and trace out its availability on the SECP website at the time registering a company in Pakistan to avoid prohibited names. On the availability of name, you may reserve that company name (For sixty days) by establishing an online account with SECP.

Reservation of Name and Incorporation of Company

  • Log in to the e-services page on the SECP website by going to the SECP website.
  • You will be required a valid CNIC in case of a Pakistani National, and a valid passport in case of a foreigner.
  • You can select 'fast track registration services' (FTRS) for availing same-day registration service.
  • Online form is required to be filled and file it by adding your detail/particulars.
  • Security codes via SMS and email will be sent which you will be required to write in the form.
  • After verification of security codes, a PIN will be generated.
  • The user registration fee can be paid online through your debit/credit card, or you may print out the challan. The amount can be deposited in any of the selected branches of UBL or MCB. The normal registration fee is Rs. 100/-
After that, you shall receive a confirmation email from SECP within a day. In case there is no prohibited word in the company name, the name will be reserved.
There are following some documents which are mandatory for registration of a company in Pakistan.

Documents required for Company Incorporation

MOA and AOA their samples are available on the SECP's website.
MOA explains your company relationship with the outside world under which business sector your company, e.g. Institution, Travel agency etc.
  • Articles of Association is about day-to-day proceedings within the company. It tells about the role of the directors and CEO. In fact, it tells about how the company will run/operate.
  • Copies of CNIC of Directors, CEO, Nominee (for the single-member company) or copy of passport in case of a foreigner.
  • If a foreign company is to be incorporated, you will be required to provide more detail such as the List and details of Directors and nationality of directors, the company profile etc. You also have to provide the certified copy of Company’s charter.
  • NOC (No Objection Certificate) or letter of intent/ license from relevant authorities if you wish to register some sort of specialized business.
  • Authorization of Subscribers is needed for the purpose of filing of documents.
  • Registration/Filing fee.
  • The company incorporation fee is Rs. 1,000/- for online submission if the nominal share capital is not more than Rs 100,000. For offline submission, the company incorporation fee is Rs. 2,000/-

Certificate of Incorporation and Company Seal

On submission of all the documents, SECP will scrutinize them, and they will also check out the validity of all the documents. A company seal or digital signature will be allotted by the National Institutional Facilitation Center (NIFT). You can have it from SECP.
All company directors' signatures are mandatory to receive the said company seal. Certificate of incorporation from SECP will be received on authentication of all the provided documents and the certificate will be issued in either physical form or electronically along with the NTN.

Sales Tax Registration of Manufacturing Industry

The sales Tax Registration process is now carried out through the online IRIS Portal of FBR. A short brief on the same is as follows:

Online Sales Tax Registration procedure

The person should use their credentials of Iris Portal for logging into Iris Portal. After logging in, the person shall choose the Form 14(1) (Form of Registration filed voluntarily through Simplified) (Sales Tax) from the Registration drop-down menu.
After the selection of Form 14(1) (Form of Registration filed voluntarily through Simplified) (Sales Tax), the concerned person will be asked to fill in the following information:
  • Tax Period
  • Sales Tax information
  • Registration or consumer number with the gas and electricity supplier along with pictures of utility meter
  • Individual,
  • Bank Account details which include the Bank Account Certificate furnished by the bank in the name of the business
  • GPS-tagged photographs of the business premises
  • AOP or Company, CNIC of the Member or Director or Principal Officer along with the type of registration, whether it is a Manufacturer or Non-Manufacturer
  • The type of registration, whether it be a Manufacturer or Non-Manufacturer
  • Business Activity along with detail of all branches in case of different branches at different locations
  • Business details including Business Name, Capacity, Acquisition Date,
In case of the Manufacturer, the GPS-tagged photos of machinery and industrial electricity or gas meter installed.
After completing the online procedure as mentioned above, the owner (in case of sole-proprietor), Principal Partner (in case of AOP), or a director (in case of a company) will visit the nearest RTO for Biometric verification. On completing all the requirements as explained, the system shall register the person for Sales Tax.

Benefits for Manufacturing Organization

Here are some of the benefits that manufacturing concern businesses have in Pakistan.


Incentives in the shape of Income Tax exemption have been granted for five years only by the Government for industrial undertakings set up for manufacturing equipment used in the generation of renewable energy if the same set up between 01-03-2019 and 30-June-2023.

Sales Tax exemption

Further Sales Tax exemption on plant and equipment to Greenfield industries is also proposed to encourage investors in manufacturing concerns.