Quick answer
A company that moves must tell SECP about its new registered office within 15 days, using Form 21 through eZfile, under section 21 of the Companies Act, 2017. Your FBR income tax record is updated on IRIS with Form 181 filed for modification, and FBR asks for changes to be notified within 14 days. Moving from Islamabad to Rawalpindi needs extra SECP approvals.
What does SECP need when you move?
Section 21 of the Companies Act, 2017 says every company must have a registered office for communications and notices. Any change must be notified to the registrar in the specified form within 15 days. SECP's form for this is Form 21, the notice of the situation of the registered office or any change in it. Missing it can mean a penalty for the company and responsible officers.
Does moving between Islamabad and Rawalpindi need more?
Yes. The proviso to section 21 says moving from one city in a province to another city needs a special resolution in a general meeting. Moving between a province and Islamabad Capital Territory, for example from Islamabad to Rawalpindi, is an alteration of the memorandum under section 32. That also needs a special resolution, and it does not take effect until the Commission confirms it on petition. A move within Islamabad only needs the Form 21 notice.
How do you change your address on FBR IRIS?
FBR's guidance says you can update your registration on IRIS by filing Registration Form 181 for modification. It covers:
- mobile number
- personal or residential address
- business address
- additional business branches
- bank account
FBR says changing your income tax jurisdiction, deregistration, discontinuing a business, updating a CNIC or changing your email needs a visit to your Regional Tax Office with the relevant documents. FBR's registration guidance asks for changes to name, address or other particulars to be notified within 14 days.
What if you are registered for sales tax?
Rule 7 of the Sales Tax Rules, 2006 requires a sales tax registered person to notify a change of name, address or other particulars on Form STR-1 through FBR's system within 14 days. Once approved, a revised registration certificate is issued, effective from the date you applied.
A move can also change which authority taxes your services. The Islamabad Capital Territory (Tax on Services) Ordinance, 2001 covers services provided in Islamabad. Services provided from Rawalpindi fall under the Punjab Revenue Authority. Take advice before you move across the boundary.
A simple order for the move
- Confirm whether the move needs a special resolution or a petition to SECP.
- File Form 21 on eZfile within 15 days of the change.
- File Form 181 on IRIS for your income tax record.
- Update your sales tax record on STR-1 if you are registered.
- Tell your bank and update your invoices and website.
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Frequently asked questions
How long do I have to tell SECP about a new registered office?
Fifteen days after the change, under section 21(2) of the Companies Act, 2017.
Which FBR form changes my business address?
Registration Form 181, filed for modification on IRIS.
Can I change my income tax jurisdiction online?
No. FBR says jurisdiction changes need a visit to your Regional Tax Office.
Does moving from Islamabad to Rawalpindi need SECP approval?
Yes. It alters the memorandum under section 32, which needs a special resolution and confirmation by the Commission.
How do I update my sales tax registration after moving?
Notify the change on Form STR-1 through FBR's system within 14 days, under rule 7 of the Sales Tax Rules, 2006.
