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Branch or Liaison Office Permission Renewal

An existing foreign branch or liaison office with expiring BOI permission requires a renewal application tied to its permitted activities and operating record.

PAKISTAN BUSINESS REGISTRATION & LICENSING GUIDESDRAFT UPDATED 11 OCTOBER 2026Board of Investment (BOI)
01

Service overview

An existing foreign branch or liaison office with expiring BOI permission requires a renewal application tied to its permitted activities and operating record.

SEZ, STZA and EPZA permissions involve different regulators, zones and tax rules; obtaining one status never substitutes for another.

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Who qualifies for Branch or Liaison Office Permission Renewal?

Legal entitlement and applicant conditions

The foreign corporation must retain valid BOI permission, continue an authorised branch/liaison activity and produce the evidence appropriate to that office type.

Important restriction or qualifying condition

Liaison offices cannot conduct ordinary commercial trading, and a branch permission is not unrestricted permission for unrelated business.

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Records to prepare for Branch or Liaison Office Permission Renewal

Prepare the following information for branch or liaison office permission renewal. The relevant regulator may require further forms or certified evidence, depending on the applicant and chosen procedure.

  • Original BOI permission and existing validity
  • Foreign parent authorisation and local office particulars
  • Branch contracts or liaison activity report, as applicable
  • Audited statements or receipts and payments
  • Income tax returns and proceeds-realisation evidence where required
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How to apply for Branch or Liaison Office Permission Renewal in Pakistan — step-by-step guide

  1. 01
    Identify the appropriate application route and eligibility

    First determine whether the proposed applicant and activity fall within this procedure. The foreign corporation must retain valid BOI permission, continue an authorised branch/liaison activity and produce the evidence appropriate to that office type. Review the separate conditions and exclusions in the eligibility section before submitting any form or payment.

  2. 02
    Prepare the application documents and evidence

    Start with the particulars listed for this service: Original BOI permission and existing validity; Foreign parent authorisation and local office particulars; Branch contracts or liaison activity report, as applicable; Audited statements or receipts and payments; Income tax returns and proceeds-realisation evidence where required. Ensure the names, applicant identity and documents are consistent. The authority may require further supporting material under its current checklist.

  3. 03
    Check the current regulator instructions before filing

    Refer to the regulator resource identified on this page (Board of Investment (BOI) official procedure and resources ↗). Reconfirm the currently prescribed forms, online or physical submission method, supporting evidence, fee and any current amendments. Do not assume that historic processing times or fees remain applicable.

  4. 04
    Confirm branch or liaison classification

    Check the validity period, permitted scope and whether the location or authorised representative has changed.

  5. 05
    Assemble office-type renewal dossier

    For a branch, prepare current contracts, tax returns, audit and proceeds records; for liaison, prepare activity and receipts/payments records.

  6. 06
    Submit renewal to BOI

    File the prescribed renewal request with the Board of Investment and respond to consultation or NOC observations from relevant authorities.

  7. 07
    Update connected statutory records

    After renewal, update any SECP foreign-company particulars, tax, banking and employment records affected by the revised permission.

  8. 08
    Keep the approval record and track ongoing obligations

    After the authority has made its decision, retain the acknowledgement, correspondence, evidence of approval and any conditions attached to it. Operate strictly within the BOI-approved branch or liaison mandate and track the next permission expiry. Check whether separate approvals, renewals or reporting duties apply to the actual business.

Before you submit: application file check

Use the current regulator checklist to confirm that every listed item is still required and that any activity-specific conditions have been met. The items below are drawn from the document requirements identified on this page, not a representation that the checklist is exhaustive.

  • Original BOI permission and existing validity
  • Foreign parent authorisation and local office particulars
  • Branch contracts or liaison activity report, as applicable
  • Audited statements or receipts and payments
  • Income tax returns and proceeds-realisation evidence where required

Before signing or paying, reconcile the particulars across Original BOI permission and existing validity and Foreign parent authorisation and local office particulars; check the applicant and business classification, identify the person authorised to submit, and retain a copy of the final application and official correspondence. Official instructions control if the portal or law has changed.

Regulator resource: Board of Investment (BOI) official procedure and resources

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After registration or approval

Operate strictly within the BOI-approved branch or liaison mandate and track the next permission expiry.

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BOI renewal: branch contract evidence and liaison activity reporting

Primary-source research. The following procedural analysis is based on the identified government or regulator sources. Confirm enacted amendments, applicable forms, fees and filing requirements on the date of submission. A consultation draft is not operative law merely because it has been published. This note does not represent final legal-editor certification of the entire guide.

Renew the correct foreign-company office permission

BOI grants permission to foreign companies establishing a branch office for contract-specific commitments or a liaison office for promotion, technical support and business development. Its public guidance prohibits ordinary commercial or trading activities through those office permissions. Existing SECP foreign-company filings, FBR enrolment and BOI permission are distinct and must be kept consistent.

Branch office renewal dossier

BOI's official renewal checklist specifically requests valid contract agreements with their durations, the last three years' income-tax returns, a current duly audited financial statement and proceeds-realisation certificates. Verify whether the original contract has been extended, whether work remains within the permitted scope and whether the existing permission is still in effect. Without current contract obligations, a branch office may not satisfy the rationale for renewal.

Liaison office renewal dossier

For a liaison office, BOI lists a performance or activity report, a receipts-and-payments statement and proceeds-realisation certificates. This differs materially from the branch's contract and tax-return evidence. Ensure the liaison has not conducted prohibited trading or invoicing operations, and support its lawful funding flows and actual activities with source records.

Permission period, charges and post-approval duties

BOI's current page describes permission for one to five years, renewable on prescribed documents and fees; it publishes separate branch and liaison yearly renewal charges. Confirm the operative amount and payment instructions directly before remitting, rather than relying on an older investment handbook. BOI considers relevant government comments and may refuse/cancel permission; maintain SECP foreign-company returns, local tax and immigration obligations separately.

Official legal and regulatory sources

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How Chambers can assist

Chambers can review the legal route, identify regulatory constraints, prepare or review the supporting corporate and legal documents, manage the prescribed submission and correspond with the competent authority where instructed. The scope of the engagement will be determined by the applicant’s particular circumstances.

For an initial enquiry, identify the proposed activity, applicant entity and current stage, and provide the available documents indicated above. Please avoid sending confidential or identity-sensitive records through an unencrypted first contact.

Common questions about Branch or Liaison Office Permission Renewal

Who is eligible for Branch or Liaison Office Permission Renewal in Pakistan?

The foreign corporation must retain valid BOI permission, continue an authorised branch/liaison activity and produce the evidence appropriate to that office type.

What documents are needed for Branch or Liaison Office Permission Renewal?

Original BOI permission and existing validity; Foreign parent authorisation and local office particulars; Branch contracts or liaison activity report, as applicable; Audited statements or receipts and payments. Additional requirements can apply to the actual business or regulator.

How do I apply for Branch or Liaison Office Permission Renewal in Pakistan?

Confirm branch or liaison classification: Check the validity period, permitted scope and whether the location or authorised representative has changed. Assemble office-type renewal dossier: For a branch, prepare current contracts, tax returns, audit and proceeds records; for liaison, prepare activity and receipts/payments records. Submit renewal to BOI: File the prescribed renewal request with the Board of Investment and respond to consultation or NOC observations from relevant authorities. Update connected statutory records: After renewal, update any SECP foreign-company particulars, tax, banking and employment records affected by the revised permission.

This guide is general information, not advice on your facts. Check the applicable law, notifications, updated regulator checklists and jurisdiction before acting. The authority alone determines eligibility, acceptance and approval; no outcome or processing period is guaranteed.