The Federal Board of Revenue (FBR) has proposed to make it mandatory for non-resident companies with or without a permanent establishment (PE) in Pakistan to be registered for tax purposes and to provide their company and business details (including tax registrations or incorporation documents from concerned regulatory authorities of the related foreign country) via issuance of S.R.O. 407(I)/2016 (the Notification) dated 11 May 2016. The Notification also specifies the registration procedures for both non-resident companies with a PE and non-resident companies without a PE in Pakistan.