AOP Firm Registration in Pakistan | Professional Partnership Setup Guide

Association of Persons (AOP) registration allows professional partners to establish a legal partnership firm. Ideal for lawyers, accountants, doctors, and other professionals, AOP registration provides a structured framework for professional collaboration. IMAAR Associates guides you through AOP registration, partnership deed preparation, and all regulatory compliance requirements.

AOP Firm Registration in Pakistan: A Guide for Professional Partnerships

An Association of Persons (AOP) or Partnership Firm is a business structure where two or more individuals come together to carry on business with the intention of making profit. AOP registration in Pakistan is governed by the Income Tax Ordinance and the Partnership Act, 1932.

What is an AOP Firm?

An Association of Persons refers to a group of people who combine their resources and expertise to run a business. Common examples include law firms, accounting firms, medical partnerships, and consulting groups. Unlike a company, an AOP does not have a separate legal entity from its members.

Who Can Form an AOP?

• Professional practitioners (lawyers, doctors, accountants)

• - Business partners

• - Joint venture participants

• - Investment groups

• - Trading partnerships

Requirements for AOP Registration:

• Written partnership deed

• - NTN of all partners

• - CNIC copies of all members

• - Bank account in AOP name

• - Registered office address

• - Partnership registration certificate

• - Tax registration for the AOP

Steps for AOP Registration in Pakistan:

1. Prepare partnership agreement/deed

2. 2. Obtain NTN for each partner

3. 3. Register partnership with the relevant authority

4. 4. Open a business bank account

5. 5. Register for sales tax and income tax

6. 6. Obtain required licenses and permits

Benefits of AOP Registration:

• Simple formation process

• - Shared resources and expertise

• - Joint liability and responsibility

• - Tax benefits under income tax laws

• - Professional credibility

• - Easy dissolution and modifications

• - Lower registration costs compared to companies

At IMAAR Associates, we provide complete AOP registration services including deed preparation, registration formalities, tax compliance, and ongoing advisory support for partnerships in Lahore and across Pakistan.