Tag Archives: FBR shopkeeper registrations

Tajir Dost Scheme FBR

Tajir Dost Scheme FBR

Every traders and shopkeepers operating through a fixed place of business including a shop, store, warehouse, office or similar physical place (hereinafter referred to business premises) located within the territorial civil limits including cantonments in the cities as specified in the Schedule to this scheme for registration and payment of minimum advance tax will be applicable.

Tajir Dost Scheme FBR tajir dost scheme fbr Tajir Dost Scheme FBR TAJ

Tajir Dost Scheme FBR is not applicable on following conditions

(i) Company

(ii) Operating as a unit of national or international chain stores in more than one city or;

(iii) Person or a class of persons specifically excluded by the Board.

How to Registration in the National Business Registry Tajir Dost Scheme FBR

Every trader and shopkeeper shall apply for registration under section 181 of the Ordinance or through Tax Asaan app or on FBR’s portal or through FBR’s Tax Facilitation Centers by 30th day of April, 2024.

The provisions of section 182 of the Ordinance shall, mutatis mutandis apply to the trader or shopkeeper who has not applied for registration on companies and chain stores.

What is Minimum monthly advance tax payable by a person in Tajir Dost Scheme FBR?

Every person shall be liable to pay monthly advance tax

What is Mode and manner of payment of advance tax?

From 1 day of July, 2024 for the relevant tax year and the first payment will be due on 15th of

July, 2024 and thereafter on 15th of every month.

Payment be paid through a Separate Computerized Payment Receipt against the Payment Slip ID (PSID)

Generated by Tajir Dost module or through FBR’s portal or through FBR’s Tax Facilitation Centers


FBR Calculations of Tax Tajir Dost Scheme as per following

(a) Annual rental value means ten percent of the fair market value of the business premises;

(b) Business premises include all business places, store, warehouse, or any other Place connected to business or an office or a home operating as a business place;

(c) Indicative income means amount calculated on the basis of the annual rental Value in accordance with the formula as may be prescribed;

(d) Fair market value of business premises in Tajir Dost Scheme FBR means the amount calculated as per the valuation of immoveable properties notified by the Board under section 68 of the Income Tax Ordinance, 2001(XLIX of 2001), or where such valuation has not been notified by the Board, the values fixed by the District Officer (Revenue), or Provincial or any other authority authorized to fix such values for the purposes of stamp duty will be a.