Partnership / AOP

An AOP (Association of Persons) is a business structure/foundation established when two or more people/persons/ entities combine together to conduct business or make money, according to Pakistan’s tax laws.

An AOP may consist of a firm, a joint-venture, a consortium, or any unincorporated body/entity, but excludes a Company.

The Income Tax Ordinance 2001 describes “AOP” as a separate taxable entity. That implies/indicates “the AOP” must register with FBR, create a tax profile, and file returns separately from each individual partners.

This categorization guarantees that business income is properly taxed at the individual level, that compliance is maintained, and that all members are jointly responsible for maintaining records, tax duties, and compliance.

This classification actually affects and ensures that business income/profit is properly taxed at the entity/individual level, compliance is enforced, maintained, and all members are held collectively responsible for compliance, record-keeping, and tax-related objections/obligations.

Documents & Information Required by FBR for AOP / Partnership Registration

Original Partnership Deed (or firm agreement).
Registration Certificate from the relevant Registrar of Firms (if the firm is registered).
CNIC copies of all partners/members.
A letter authorizing one partner to serve as the chief officer for tax matters (filing, correspondence) on the AOP’s letterhead, signed by all partners.
Business premises proof: tenancy or ownership documents of the business address/office.
A recent utility bill (electricity, gas, etc.) of the business premises — ideally not older than 2–3 months — to verify the address.
Certificate of maintenance of a bank account in the AOP’s name (proof that AOP has its own business account).
An active phone number (SIM registered against the CNIC of the authorized partner) and a valid email address for communications.

The business name, address, primary business activity, accounting period, and partner details are examples of additional information that may be needed.

Also, following recent regulations, AOPs must preserve records of their beneficial owners for at least 10 years and report such information to FBR.

How ULA Supports AOP / Partnership Registration & Compliance

At United Law Associates (ULA), we offer comprehensive services to assist you in registering your partnership or AOP with FBR and maintain compliance.

Our support includes:

Reviewing and preparing an appropriate Partnership Deed or firm agreement (on appropriate stamp paper) to meet legal standards.
Assisting with registration (if required) at the Registrar of Firms, or verifying the registration certificate.
Collecting and preparing all required documentation: CNIC copies of partners, authorization letter on letterhead, bank account proof, business address proof, utility bills, etc.
Submitting registration application to FBR (at Facilitation Counters or via appropriate channels), ensuring all forms are correctly filled (TRF-01 or applicable forms).
Obtaining NTN / tax profile for the AOP, making the entity tax-compliant under Income Tax (and if required, Sales Tax).
Setting up the AOP’s profile for filing tax returns, withholding tax duties, and compliance with FBR regulations.
Advising on record-keeping and compliance — including updating beneficial ownership data, maintaining financial records, invoices, and tax documentation.
Representing you in case of audits or legal scrutiny, offering professional consultation and legal defense if needed.

By using our 15+ years of legal and tax experience, ULA guarantees your partnership or AOP is correctly registered, legally compliant, and ready to operate with complete FBR compliance – giving you peace of mind and allowing you to focus on developing your business.