Amendments in rules 80, 81, and 82 of Income Tax Rules, 2002 regarding registration and e-enrollment of Individuals,AOPs and Companies.

GOVERNMENT OF PAKISTAN
REVENUE DIVISION
FEDERAL BOARD OF REVENUE

Islamabad, the 2nd November, 2015.

NOTIFICATION
(Income Tax)

S.R.O. 1076(I)/2015.- In exercise of the powers conferred by sub-section (1) of section 237 of the Income Tax Ordinance, 2001 (XLIX of 2001), the Federal Board of Revenue is pleased to direct that the following further amendments shall be made in the Income Tax Rules, 2002, the same having been previously published vide Notification No. S.R.O. 986(I)/2015, dated the 12th October, 2015, as required by sub-section (3) of the said section, namely:-

In the aforesaid Rules, --

(i) for rule 80, the following shall be substituted, namely:-

"80. Registration.- (1) An individual having CNIC required to file return of total income manually shall be treated as registered under sub-section (4) of section 181 on the day he files the return manually.

(2) An individual having CNIC required to e-file return of total income shall be treated as registered, when the individual is e-enrolled.

(3) A company, an association of persons (AOP) or foreign national shall be treated as registered when the company, AOP or the foreign national, is e-enrolled.

(4) An individual having CNIC who failed to file return, shall be registered by the Commissioner having jurisdiction on the basis of CNIC or NICOP when he is satisfied after providing opportunity to be heard that the income of the individual is taxable and is required to file return of income.

(5) An individual not having CNIC and required to file return of total income manually shall be registered in the same manner as specified in sub-rules (1) and (4), either on application by the individual or if Commissioner is satisfied that income of individual is taxable after providing opportunity to be heard.

(6) A company, an AOP or foreign national shall be treated as registered as per sub-rule (3), if the Commissioner, having jurisdiction over the company, an AOP or foreign national, is satisfied after providing opportunity to be heard that the company, the AOP or foreign national requires registration.";

(ii) after rule 80, substituted as aforesaid, the following new rules shall be inserted, namely:-

"80A e-enrolment.- Every individual, an AOP or a company required to e-file return of total income shall submit form of e-enrolment as specified in Part IX of the First Schedule to these rules through Board's online system.

"80B Requirement of e-enrolment.-(1) An individual required to be registered under sub-rule (2) of rule 80 shall provide-

(a) number of CNIC,NICOP or Passport;
(b) cell phone number in his name ;
(c) e-mail address;
(d) nationality;
(e) residential address;
(f) accounting period;
(g) in case of business income,
(i) business name;
(ii) business address; and
(iii) principal business activity;
(h) name and NTN of employer in case of salary income;
(i) address of property in case of property income;

(2) A company and an AOP required to be registered under sub-rules (3) and (6) of rule 80 shall provide-

(a) name of company or AOP;
(b) business name;
(c) business address;
(d) accounting period;
(e) phone No of business;
(f) e-mail;
(g) cell phone of principal officer of the company or AOP;
(h) principal business activity;
(i) address of industrial establishment or principal place of business;
(j) company type, like public limited, private limited, unit trust, trust, NGO, society, small company, modaraba or any other;
(k) date of registration;
(l) incorporation certificate by Securities and Exchange Commission of Pakistan (SECP) in case of company;
(m) registration certificate and partnership deed in case of registered firm;
(n) partnership deed in case firm is not registered;
(o) trust deed in case of trust;
(p) registration certificate in case of society;
(q) registration or incorporation from concerned country in case of non- resident company or AOP;
(r) name of representative with his CNIC or NTN;
(s) following particulars of every director and major shareholder having 10% or more shares in case of company or partners in case of an AOP, namely:-

(i) Name;
(ii) CNIC/NTN/Passport; and
(ii) Share %

(iii) for rule 81, the following shall be substituted, namely:-

"81. Decision on application of registration or e-enrolment. (1) The Commissioner may, where a person has filed a form of registration or e-enrolment under rule 80 or 80A, after examining available information, particulars, data or documents and making such inquiry as he may deem necessary, grant registration or e-enrolment to the person or after recording reasons, refuse registration or e-enrolment to the person within fifteen days of filing of form of registration or e-enrolment.

(2) Person aggrieved by any decision of the Commissioner under sub-rule (1) may file representation before the concerned Chief Commissioner within thirty days of the said decision. The Chief Commissioner after making such inquiry if necessary shall decide the representation as he deems fit."; and

(iv) for rule 82, the following shall be substituted, namely:-

"82. Modification or cancellation of registration.- (1) A person, who after being registered under rule 80 or e-enrolled under rule 80A discovers any omission or wrong statement therein, or notices subsequent occurrence of any change in any information, particulars, data or documents already filed, may, without prejudice to any liability incurred by him under any provision of the Ordinance, file a form of modification as specified in Part IX of the First Schedule to these rules.

(2) The Commissioner may, where a person has filed a form of modification of registration under sub-rule (1), after examining available information, particulars, data or documents and making such inquiry as he may deem necessary, grant or refuse modification to the person.

(3) Person aggrieved by any decision of the Commissioner under sub-rule (2) may file representation before the concerned Chief Commissioner within thirty days of the said decision. The Chief Commissioner after making such inquiry if necessary shall decide the representation as he deems fit.

(4) The Commissioner may, after examining available information, particulars, data or documents, making such inquiry as he may deem necessary

and providing reasonable opportunity of being heard to a person, make modifications in registration of a person.

(5) The Commissioner may, based on available information, particulars, data or documents, after making such inquiry as he may deem necessary, after discharge of all outstanding liabilities, without prejudice to any other liability which such person may incur under the Ordinance and after providing reasonable opportunity of being heard to a person, by an order in writing, cancel registration of a taxpayer."; and

(v) in the First Schedule, for Part IX the following shall be substituted, namely:-

"PART IX OF THE FIRST SCHEDULE

FORM OF E-ENROLMENT

[The printed form is a set of screenshots of the online e-enrolment screen. Its visible labels are transcribed below.]

Toolbar: Save | Submit | Cancel | Print

Task: 181 (Form of Registration filed voluntarily) (Income Tax)
Name
Period | Tax Year 2016 | Due Date
Transaction Date
Registration No
Submission Date: *

Tabs: Personal | Address | Business | Link | Attachment

Personal

Person: Individual
Type
Nationality: Pakistan
CNIC / NICOP
Name
Registered Address
Birth Date
Accounting Period From
Accounting Period To
Cell No *
Confirm Cell No. *
Email *
Confirm Email *
Submit

Address

Addresses

Business

Businesses

Business Activities

Business Addresses

Link

Link Persons

Attachment

".

[F.No.4(37)IT-Budget/2015-Pt]

(Shaheed Mehboob)
Secretary (IT-Budget)