As per Lawkidunya, here below the major requirements before registration of small business with Federal Board of Revenue FBR.
1.CNIC/NICOP/Passport number.
2.Cell phone number in use.
3.Active e-mail address.
4.Nationality.
5.Residential address.
6.Accounting period.
7.In case of business income, business name, business address.
8.Principal business activity.