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Draft amendment in the Second Schedule the Income Tax Rules, 2002

SRO--(I)/2012Rules and amendments to rulesDraft

SRO--(I)/2012 is an Income Tax SRO dated 28 November 2012, listed by FBR as "Draft amendment in the Second Schedule the Income Tax Rules, 2002".

FBR publishes this SRO as scanned images, so the text below was transcribed by Qanoon Digest from the page images, with tables set out as tables. Check the official PDF before relying on any wording or figure.

Page 1

GOVERNMENT OF PAKISTAN
REVENUE DIVISION
FEDERAL BOARD OF REVENUE

Islamabad, the 27th November, 2012.

NOTIFICATION
(Income Tax)

S.R.O. (I)/2012.- The following draft of certain further amendments in the Income Tax Rules, 2002, which the Federal Board of Revenue proposes to make in exercise of the powers conferred by sub-section (1) of section 237 of the Income Tax Ordinance, 2001 (XLIX of 2001), is hereby published for the information of all persons likely to be affected thereby, as required by sub-section (3) of the said section, and notice is hereby given that the draft will be taken into consideration after fifteen days of its publication in the official Gazette.

In the aforesaid Rules, in the Second Schedule,-

(a) in Part-II-B, for the letters and figure "IT-4", the letters and figure "IT-5" shall be substituted; and

(b) after Part-XIII, the following new part shall be added namely:-

[E-dox No.93420]

(Asrar Raouf)
Senior Member (IR-Policy)

Page 2

"Part - XIV

Federab Board of Revenue
Taxpayer Registration Form

TRF-01 (V-2)

Note: Please follow the instructions printed overleaf while completing this form and attach all the required documents for expeditious processing of your application.

Registry

  1. Sheet No. ___ of ___ ; Current NTN (if already issued); Token No. N°
  2. Applying For: New Registration (for Income Tax, Sales Tax, Federal Excise); Sales Tax or FED Registration, who already have NTN; Change in Particulars; Duplicate Certificate; CPR number (for Rs. 1000), for Duplicate Certificate
  3. Basis (required only for ST): Above threshhold; Below threshhold, Voluntary Registration; Compulsory Registration; Expected Annual Turnover Rs.
  4. Category: Invidual (Individual Type: Salaried; Business; Other (please specify)); AOP (AOP Type: HUF; Firm; Artificial Juridical Person; Body of persons formed under a foreign law); Company (Company Type: Pvt. Ltd.; Public Ltd.; Small Company; Trust; Unit Trust; Modarba; NGO; Society; Any other (pl specify))
  5. Status: Resident; Non-Resident; Country of Non Resident
  6. CNIC/PP No. (for individual only.. Non-Residents to write Passport No.); Gender: Male; Female
  7. Reg./ Inc. No. (for Company & Registered AOP only); Birth/ Inc. Date
  8. Name (Name of Registered Person (Company, Individual or AOP Name)); Trade Name
  9. Address: Registered Office Address for Company and Mailing/Business Address for Individual & AOP, for all correspondence (Office/Shop/House Flat Plot No; Street/ Lane/ Plaza/ Floor/ Village; Block/ Mohala/ Sector/ Road/ Post Office etc; Province; District; City/Tehsil; Area/Town)
  10. Principal Activity; Activity Code
  11. Business Nature (IT): Manufacturer; Importer; Exporter; Wholesaler (including Dealer); Distributor; Retailer; Service Provider; Others. Business Nature(ST): Manufacturer; Importer; Exporter; Wholesaler (including Dealer); Distributor; Retailer; Service Provider
  12. Register for: Income Tax; Sales Tax; Federal Excise; Total Initial Capital Investment (for Company, AOP and Business Individual only) Rs.

Representative/ Authorized Rep.

  1. Rep. Type: Rep.u/s 172; Authorized Rep. u/s 223; in capacity as: Self; CNIC/ NTN; Name; Address (Office/Shop/House Flat Plot No; Street/ Lane/ Plaza/ Floor/ Village; Block/ Mohala/ Sector/ Road/ Post Office etc; Province; District; City/Tehsil; Area/Town)
  2. Phone (Area Code, Number); Mobile (Area Code, Number); Fax (Area Code, Number)
  3. E-Mail (e-Mail address for all correspondence)

Director/Shareholder/Partner

  1. Total Director/Shareholder/Partner: Please provide information of all Directors/Partners and top-10 Shareholders
  2. Type P, S; NTN/CNIC/ Passport No.; Name of Director/Shareholder/Partner; Share Capital; Share %; Action (Add/ Remove)
  3. All Other Shareholders/ Directors/Partners (in addition to 10)

Other Activities

  1. Activity Code; Other Business Activities in addition to the Principal Activity given at Sr-9 above; Action (Add/ Close)

Business/ Branches

  1. Total business/branches: Provide details of all business/branches/outlets/etc., use additional copies of this form if needed
  2. Bus/Br. Serial; Action Requested: Add; Change; Close; Is it a sales taxable business? Yes; No
  3. Bus/Br. Type (HQ/Factory/Showroom/Godown/Sub Off etc.); Business/ Branch Name; Trade Name; Address (Office/Shop/House Flat Plot No; Street/ Lane/ Plaza/ Floor/ Village; Block/ Mohala/ Sector/ Road/ Post Office etc; Province; District; City/Tehsil; Area/Town)
  4. Nature of Premises Possession: Owned; Rented; Others; Owner's CNIC/ NTN/ FTN; Owner's Name
  5. Electricity Ref. No.; Gas Connection Installed: Yes; No; Gas Consumer No.
  6. Phone No. (Area Code, Number); Business/ Branch Start Date; Business/ Branch Close Date, if applicable

Bank Accounts

  1. Total Bank Accounts: Provide details of all bank accounts, use additional copies of this form if needed
  2. Account Sr.; Action Requested: Add; Change; Close; Is it Primary Account? Yes; No
  3. A/C No.; A/C Title; Type
  4. Bank Name (NBP, MCB, UBL, Citi, etc.); City; Branch
  5. Account Start Date; Account Close Date, if close action is requested

Employer

  1. NTN/ FTN; Name
  2. Address; City

Declaration

  1. I, the undersigned solemnly declare that to the best of my knowledge and belief the information given above is correct and complete in all respects. It is further declared that any notice sent on the e-mail address or the address given in the registry portion will be accepted as legal notice served under the law.
  2. Date; CNIC/ Passport No.; Name of Applicant; Signature as appearing on CNIC/Passport; Thumb Impression (Left for Male, Right for Female)

Page 3

Government of Pakistan
Federal Board of Revenue
Taxpayer Registration Form

TRF-01 (V-2)

FILLING INSTRUCTIONS

051 111-772-772

Application Submission Modes

Tax Registration Form can be submitted as follows:

  1. Duly completed application form along with copies of required documents can be submitted at any of the Regional Tax Office or TFCs.

  2. Online application can also be prepared by visiting the FBR website https://e.fbr.gov.pk. Online tutorial for assistance can also be downloaded. If online application is submitted, then Printed Application duly signed by along with all the required documents should be sent by Courier at following address: Manager (Taxpayer Registration), PRAL Office, 5th Floor, Evacuee Trust Complex, F-5, Aga Khan Road, Islamabad.

  3. Taxpayer Registration Certificate should be received in person at RTO by the applicant or his authorized representative, after one working day of successful telephonic verification. At the time of receiving the NTN Certificate, Original CNIC should be shown. If an authorized representative is to receive the NTN Certificate then Original Authority Letter and original CNIC of the authorized person should be shown at the RTO/ TFC Counter.

  4. In case of Taxpayer is registered for Sales Tax as well, then the Certificate will be delivered by the Authorized Officer of RTO concerned to the applicant in person.

  5. Request for Change in Particulars is also processed as described at Sr. 1-32 above and no NOC from the RTO/LTU is required

  6. For Request of Duplicate Certificate, complete particulars should be provided. Current Certificate should be surrendered, if available. A CPR for Rs. 1,000 should be attached as fee for issuance of Duplicate Certificate

Documents to be attached

Attachments for

ALL APPLICATIONS: 1) Copy of CNIC/Passport of Applicant, 2) Copy of the Electricity Bill of the connection installed at the address given in the Registry Portion of TRF-01, 3) Copy of CNIC of Owner of business premises, if the premises is not self owned along with copy of rent/lease agreement

INDIVIDUAL A. Salaried Persons 1) Copy of CNIC/ Passport of Individual, 2) Slary Slip or Employment Letter (for new employees)

B. Business Persons 1) Copy of CNIC/ Passport of Individual 2) One Page of Business Letter Head Pad (crossed as X), 3) Bank Account Certificate issued by the bank for the account maintained in the name of the business, if applying for ST Registration

C. Other Individual 1) Copy of CNIC/ Passport of Individual, 2) Single page declaration stating the purpose of Registration with documentary evidence(s)

Company 1) Copy of SECP Incorporation Certificate, 3) Applications of all Owners/Directors if not already NTN holder, 4) Company's Bank Account Certificate

For NR Company not having PE in Pakistan a) Incorporation Certificate of the Company in the Country of Non-Resident, 2) Copy of CNIC of Authorized Rep.

AOP 1) Copy of CNIC of Applicant, 2) Attested Copy of AOP Agreement, if applicable, 3) Applications of all Partners, if not already NTN holder

Registry
1 Sheet No. Usually only one sheet of this form is sufficient. However more sheets will be needed in case of more than 1-Businesses/Branches, more than 5-Business Activities or more than 1-Bank Accounts. For example, if 2-more sheets are attached then the first will have Sheet 1 of 3, and so on upto Sheet 3 of 3. If no sheet is attached, then write Sheet 1 of 1.
Current NTN Write current NTN, if already issued. This is mandatory for issuance of Duplicate Certificate, Change in Particulars and application for ST/FE where NTN is already issued
Token N° This field is for official use. All the grey fields are for official use and should be left blank by the applicant.
2 Application Type Tick (√) the relevant box. If the box for change in particulars is selected the current NTN should also be provided. Grey box is for check digit
If a person has already obtained NTN and now wants to apply for ST/ FED, he should tick (√) Apply for ST / FED Registration
3 Basis Basis of registration for Sales Tax only. The option of Compulsory Registration can only be used by the Taxation Officer.
Expected Annual Turnover Expected annual turnover should be provided in this column
4 Category Check (√) the relevant box showing the Person Category as Company, AOP or Individual. If Category is selected as Company or AOP then one of the types of Company/AOP should also be checked (√).
5 Status Check the Status as Resident or Non-Resident. In case of Non-Resident the Country of Non-Resident Person should also be written.
6 CNIC/ PP No. All Resident Individuals should write CNIC Number and Non-Resident Individuals should write Passport (PP) Number in this column. In case of Company and AOP this column should be left blank.
Gender Gender is required only for Individual, for Company and AOP it should be left blank
7 Reg./ Inc. No. In case of Company, write SECP incorporation number. In case of AOP write the registration number of AOP if available, otherwise leave it blank.
Birth/ Inc. Date Individual should write the Birth Date and Company/AOP should write the date of incorporation/formation
8 Name Name of Registered Person. Individual should write the name as appearing in the CNIC/ Passport, Company should write the name as appearing in SECP and AOP should write the name as shown in the AOP Agreement.
Trade Name "Trade Name" is an optional column which means that the name under which the business or operation is conducted and presented to the world is not the legal name of the legal person (or persons) who actually own it and are responsible for it.
9 Address Company should write the address of Registered Office, Individual and AOP should write Business/Mailing Address.
10 Principal Activity Principal Activity of the Person being registered should be written here, in case of multiple business activities the Principal Activity at the time of registration should be determined on the basis of major revenue generating business activity. Detailed list of Business Activities can be accessed from FBR's web site http://fbr.gov.pk or https://e.fbr.gov.pk. Individuals having only salary income should write Salary Income as Principal Activity. Professionals should specify their profession as Principal Activity or Other Activity as the case may be.
Activity Code Activity Code is for official use, applicant should leave it blank.
11 Business Nature Select the nature of business, more than one nature of business can also be selected.
12 Register for Tick (√) the relevant boxes. All the relevant boxes should be checked.
Initial Capital Investment Initial Capital Investment is mandatory, for all applicants other than Salaried Individual and Other Individual

Representative/ Auth-Rep
13 Rep. Type "Representative as defined u/s 172" or "Authorized Representative in case of Company not having Permanent Establishment in Pakistan, as defined u/s 223" of the Income Tax Ordinance 2001.
In Capacity as Capacity in which Representative/ Authorized Representative is mentioned as defined u/s 172 or 223(2) of Income Tax Ord. 2001
14 Phone, Mobile, Fax Phone, Mobile and Fax number of the Legal Representative or Individual (in case of Self) should also be written. Fax number is optional.
15 E-Mail E-Mail address of the legal representative should be written here, which will be used to serve legal notices and correspondence

Directors/ Partners/ Shareholders
16 Total No. of Directors Total Number of directors/shareholders/partners of the business.
17 Type of Identification Type of Identification: N=> NTN, C=> CNIC, P=> Passport Number, M=> CNIC number issued in Form-B by NADRA in case of Minors
NTN/CNIC NTN/ CNIC of all the shareholders/ directors/ partners should be provided in this portion. More sheets should be added for more than 5.
Name of Director Name of Director/Shareholder/Partner.
Capital Capital share of owner in terms of capital amount, for Company only
Share % %age of share will be calculated by the system on the basis of share value provided in the capital column
18 Others Others Share of owners in terms of capital amount

Other Activities
19 Activity Code Activity Code is for official use, applicant should leave it blank.
Business Activity Detailed list of Business Activities can be accessed from FBR's web at site http://fbr.gov.pk or http://e.fbr.gov.pk. Do not re-write the Principal Activity given at Sr-9. Hence if there is no activity other than the Principal Activity, then this portion should be left blank. More activities can be added later through the Change Request as explained at Sr-2 above.

Businesses/ Branches
20 Total Businesses/branches Total Number of Businesses/ Branches, details of which should be provided in the following columns.
21 Business / Branch Sr. Serial Number of the Business/ Branch. Separate sheets are required to provide information about each additional business/ branch including HQ
Action Requested Check (√) the relevant box as Add Business, Change Particulars or Close Business/ Branch
Is it sales taxable business Check (√) the relevant box
22 Business/Branch Type Type of Business/ Branch such as Head Office, Sub-Office, Factory, Show Room, Godown, Sub Office, Outlet, etc
Business/ Branch Name Write name of the Business or Branch in accordance with the Business Branch Type selected
23 Nature of Premises Nature of Premises Possession as Owned, Rented or Others, along with CNIC/NTN/FTN and Name of the Owner should be written
24 Electricity Reference No. Electricity Consumer number of the connection installed at the business/ HQ/ branch premises (Attach evidence)
Gas Connection installed Tick the relevant box, showing the gas connection installed at the premises
Gas Consumer No. If Gas connection is installed, then write here Gas Consumer number of the connection installed at the business/ branch premises
25 Phone No. Phone number with area code should be written for the Business/ Brach written at Sr. 20 (Attach evidence)
Business/Br. Start Date Start Date of the Business/ Branch, date should be written in the format of DD-MM-YYYY
Business/Br. Close Date Closing Date of the Business/ Branch. This is applicable only when Close Business/ Branch is selected as Action Requested

Bank Accounts
26 Total Bank Accounts Total Number of Bank Accounts, details of which should be provided in the following columns
27 Account Sr. Serial Number of the Bank Account. Separate sheets are required to provide information about each additional bank account (Attach evidence)
Action Requested Check (√) the relevant box as Add Account, Change Particulars or Close Account
Is it Primary Account Check (√) the relevant box, the primary account will be used for crediting the refund payments
28 A/C No. Bank Account No. as allotted by the bank
A/C Title Title of Account
Type Check (√) the relevant box showing Account Type such as PLS or Current as the case may be.
29 Bank Name Write bank name in abbreviated form, e.g. MCB for Muslim Commercial Bank, NBP for National Bank of Pakistan, City Bank for City Bank
City Name of the City in which bank branch is located
Branch Name of the bank branch with branch Code
30 Start Date Start Date of the bank Account, date should be written in the format of DD-MM-YYYY.
Close Date Close Date of the bank Account, in case the account is closed. This is applicable only when Close Account is selected as Action Requested

Employer
31 NTN/ FTN NTN/ FTN of the Employer, in case of applicant having Salary Income as Principal Activity. (FTN = Free Tax Numbers allotted to Govt. Departments)
Name Name of Employer
32 Address Address of Employer
City City of Employer's Head Office

Declaration
33 Declaration Declaration to be signed by the applicant or his/her authorized representative.
34 Date Date of signing the application, in the format of DD-MM-YYYY.
CNIC/Passport No. CNIC/Passport No. of the applicant. Applicant can be the Person him/her self or his/her authorized representative having written Authorization.
Name of Applicant Name of Applicant as appearing in the CNIC/Passport.
Signatures Signatures of the applicant. The persons whose CNIC/Passport bear thumb impression should also put thumb impression here inlieu of signature.
Thumn Impression Left hand thum impression of Male and Right hand thumb impression of Fe-Male applicants in Black Ink

RTO/ TFC

  1. RTO Karachi, Opposite Sindh Secretariat
  2. RTO Lahore, Nabah Road
  3. RTO Peshawar, Jamrud Road
  4. RTO Quetta, Chaman Housing Scheme
  5. RTO Rawalpindi, Kachery Road
  6. RTO Gujranwala, GT Road
  7. RTO Sialkot, Kachery Road
  8. RTO Faisalabad, New Civil Lines
  9. RTO Hyderabad, Site Area
  10. RTO Sukkur, Income Tax Building
  11. RTO Multan, Shamsabad Colony
  12. RTO Abbottabad, Main Mansehra Road
  13. RTO Islamabad
  14. RTO Sargodha
  15. RTO, Bhawalpur

List of TFCs & contacts is available at http://fbr.gov.pk

Page 4

Federab Board of Revenue
Taxpayer Registration Form

STR-1 (V-2)

Note: Please follow the instructions printed overleaf while completing this form and attach all the required documents for expeditious processing of your application.

Registry

  1. Sheet No. ___ of ___ ; Current NTN (if already issued); Token No. N°
  2. Applying For: New Registration (for Income Tax, Sales Tax, Federal Excise); Sales Tax or FED Registration, who already have NTN; Change in Particulars; Duplicate Certificate; CPR number (for Rs. 1000), for Duplicate Certificate
  3. Basis (required only for ST): Above threshhold; Below threshhold, Voluntary Registration; Compulsory Registration; Expected Annual Turnover Rs.
  4. Category: Invidual (Individual Type: Salaried; Business; Other (please specify)); AOP (AOP Type: HUF; Firm; Artificial Juridical Person; Body of persons formed under a foreign law); Company (Company Type: Pvt. Ltd.; Public Ltd.; Small Company; Trust; Unit Trust; Modarba; NGO; Society; Any other (pl specify))
  5. Status: Resident; Non-Resident; Country of Non Resident
  6. CNIC/PP No. (for individual only.. Non-Residents to write Passport No.); Gender: Male; Female
  7. Reg./ Inc. No. (for Company & Registered AOP only); Birth/ Inc. Date
  8. Name (Name of Registered Person (Company, Individual or AOP Name)); Trade Name
  9. Address: Registered Office Address for Company and Mailing/Business Address for Individual & AOP, for all correspondence (Office/Shop/House Flat Plot No; Street/ Lane/ Plaza/ Floor/ Village; Block/ Mohala/ Sector/ Road/ Post Office etc; Province; District; City/Tehsil; Area/Town)
  10. Principal Activity; Activity Code
  11. Business Nature (IT): Manufacturer; Importer; Exporter; Wholesaler (including Dealer); Distributor; Retailer; Service Provider; Others. Business Nature(ST): Manufacturer; Importer; Exporter; Wholesaler (including Dealer); Distributor; Retailer; Service Provider
  12. Register for: Income Tax; Sales Tax; Federal Excise; Total Initial Capital Investment (for Company, AOP and Business Individual only) Rs.

Representative/ Authorized Rep.

  1. Rep. Type: Rep.u/s 172; Authorized Rep. u/s 223; in capacity as: Self; CNIC/ NTN; Name; Address (Office/Shop/House Flat Plot No; Street/ Lane/ Plaza/ Floor/ Village; Block/ Mohala/ Sector/ Road/ Post Office etc; Province; District; City/Tehsil; Area/Town)
  2. Phone (Area Code, Number); Mobile (Area Code, Number); Fax (Area Code, Number)
  3. E-Mail (e-Mail address for all correspondence)

Director/Shareholder/Partner

  1. Total Director/Shareholder/Partner: Please provide information of all Directors/Partners and top-10 Shareholders
  2. Type P, S; NTN/CNIC/ Passport No.; Name of Director/Shareholder/Partner; Share Capital; Share %; Action (Add/ Remove)
  3. All Other Shareholders/ Directors/Partners (in addition to 10)

Other Activities

  1. Activity Code; Other Business Activities in addition to the Principal Activity given at Sr-9 above; Action (Add/ Close)

Business/ Branches

  1. Total business/branches: Provide details of all business/branches/outlets/etc., use additional copies of this form if needed
  2. Bus/Br. Serial; Action Requested: Add; Change; Close; Is it a sales taxable business? Yes; No
  3. Bus/Br. Type (HQ/Factory/Showroom/Godown/Sub Off etc.); Business/ Branch Name; Trade Name; Address (Office/Shop/House Flat Plot No; Street/ Lane/ Plaza/ Floor/ Village; Block/ Mohala/ Sector/ Road/ Post Office etc; Province; District; City/Tehsil; Area/Town)
  4. Nature of Premises Possession: Owned; Rented; Others; Owner's CNIC/ NTN/ FTN; Owner's Name
  5. Electricity Ref. No.; Gas Connection Installed: Yes; No; Gas Consumer No.
  6. Phone No. (Area Code, Number); Business/ Branch Start Date; Business/ Branch Close Date, if applicable

Bank Accounts

  1. Total Bank Accounts: Provide details of all bank accounts, use additional copies of this form if needed
  2. Account Sr.; Action Requested: Add; Change; Close; Is it Primary Account? Yes; No
  3. A/C No.; A/C Title; Type
  4. Bank Name (NBP, MCB, UBL, Citi, etc.); City; Branch
  5. Account Start Date; Account Close Date, if close action is requested

Employer

  1. NTN/ FTN; Name
  2. Address; City

Declaration

  1. I, the undersigned solemnly declare that to the best of my knowledge and belief the information given above is correct and complete in all respects. It is further declared that any notice sent on the e-mail address or the address given in the registry portion will be accepted as legal notice served under the law.
  2. Date; CNIC/ Passport No.; Name of Applicant; Signature as appearing on CNIC/Passport; Thumb Impression (Left for Male, Right for Female)

Page 5

Government of Pakistan
Federal Board of Revenue
Taxpayer Registration Form

STR-1 (V-2)

FILLING INSTRUCTIONS

051 111-772-772

Application Submission Modes

Tax Registration Form can be submitted as follows:

  1. Duly completed application form along with copies of required documents can be submitted at any of the Regional Tax Office or TFCs.

  2. Online application can also be prepared by visiting the FBR website https://e.fbr.gov.pk. Online tutorial for assistance can also be downloaded. If online application is submitted, then Printed Application duly signed by along with all the required documents should be sent by Courier at following address: Manager (Taxpayer Registration), PRAL Office, 5th Floor, Evacuee Trust Complex, F-5, Aga Khan Road, Islamabad.

  3. Taxpayer Registration Certificate should be received in person at RTO by the applicant or his authorized representative, after one working day of successful telephonic verification. At the time of receiving the NTN Certificate, Original CNIC should be shown. If an authorized representative is to receive the NTN Certificate then Original Authority Letter and original CNIC of the authorized person should be shown at the RTO/ TFC Counter.

  4. In case of Taxpayer is registered for Sales Tax as well, then the Certificate will be delivered by the Authorized Officer of RTO concerned to the applicant in person.

  5. Request for Change in Particulars is also processed as described at Sr. 1-32 above and no NOC from the RTO/LTU is required

  6. For Request of Duplicate Certificate, complete particulars should be provided. Current Certificate should be surrendered, if available. A CPR for Rs. 1,000 should be attached as fee for issuance of Duplicate Certificate

Documents to be attached

Attachments for

ALL APPLICATIONS: 1) Copy of CNIC/Passport of Applicant, 2) Copy of the Electricity Bill of the connection installed at the address given in the Registry Portion of TRF-01, 3) Copy of CNIC of Owner of business premises, if the premises is not self owned along with copy of rent/lease agreement

INDIVIDUAL A. Salaried Persons 1) Copy of CNIC/ Passport of Individual, 2) Slary Slip or Employment Letter (for new employees)

B. Business Persons 1) Copy of CNIC/ Passport of Individual 2) One Page of Business Letter Head Pad (crossed as X), 3) Bank Account Certificate issued by the bank for the account maintained in the name of the business, if applying for ST Registration

C. Other Individual 1) Copy of CNIC/ Passport of Individual, 2) Single page declaration stating the purpose of Registration with documentary evidence(s)

Company 1) Copy of SECP Incorporation Certificate, 3) Applications of all Owners/Directors if not already NTN holder, 4) Company's Bank Account Certificate

For NR Company not having PE in Pakistan a) Incorporation Certificate of the Company in the Country of Non-Resident, 2) Copy of CNIC of Authorized Rep.

AOP 1) Copy of CNIC of Applicant, 2) Attested Copy of AOP Agreement, if applicable, 3) Applications of all Partners, if not already NTN holder

Registry
1 Sheet No. Usually only one sheet of this form is sufficient. However more sheets will be needed in case of more than 1-Businesses/Branches, more than 5-Business Activities or more than 1-Bank Accounts. For example, if 2-more sheets are attached then the first will have Sheet 1 of 3, and so on upto Sheet 3 of 3. If no sheet is attached, then write Sheet 1 of 1.
Current NTN Write current NTN, if already issued. This is mandatory for issuance of Duplicate Certificate, Change in Particulars and application for ST/FE where NTN is already issued
Token N° This field is for official use. All the grey fields are for official use and should be left blank by the applicant.
2 Application Type Tick (√) the relevant box. If the box for change in particulars is selected the current NTN should also be provided. Grey box is for check digit
If a person has already obtained NTN and now wants to apply for ST/ FED, he should tick (√) Apply for ST / FED Registration
3 Basis Basis of registration for Sales Tax only. The option of Compulsory Registration can only be used by the Taxation Officer.
Expected Annual Turnover Expected annual turnover should be provided in this column
4 Category Check (√) the relevant box showing the Person Category as Company, AOP or Individual. If Category is selected as Company or AOP then one of the types of Company/AOP should also be checked (√).
5 Status Check the Status as Resident or Non-Resident. In case of Non-Resident the Country of Non-Resident Person should also be written.
6 CNIC/ PP No. All Resident Individuals should write CNIC Number and Non-Resident Individuals should write Passport (PP) Number in this column. In case of Company and AOP this column should be left blank.
Gender Gender is required only for Individual, for Company and AOP it should be left blank
7 Reg./ Inc. No. In case of Company, write SECP incorporation number. In case of AOP write the registration number of AOP if available, otherwise leave it blank.
Birth/ Inc. Date Individual should write the Birth Date and Company/AOP should write the date of incorporation/formation
8 Name Name of Registered Person. Individual should write the name as appearing in the CNIC/ Passport, Company should write the name as appearing in SECP and AOP should write the name as shown in the AOP Agreement.
Trade Name "Trade Name" is an optional column which means that the name under which the business or operation is conducted and presented to the world is not the legal name of the legal person (or persons) who actually own it and are responsible for it.
9 Address Company should write the address of Registered Office, Individual and AOP should write Business/Mailing Address.
10 Principal Activity Principal Activity of the Person being registered should be written here, in case of multiple business activities the Principal Activity at the time of registration should be determined on the basis of major revenue generating business activity. Detailed list of Business Activities can be accessed from FBR's web site http://fbr.gov.pk or https://e.fbr.gov.pk. Individuals having only salary income should write Salary Income as Principal Activity. Professionals should specify their profession as Principal Activity or Other Activity as the case may be.
Activity Code Activity Code is for official use, applicant should leave it blank.
11 Business Nature Select the nature of business, more than one nature of business can also be selected.
12 Register for Tick (√) the relevant boxes. All the relevant boxes should be checked.
Initial Capital Investment Initial Capital Investment is mandatory, for all applicants other than Salaried Individual and Other Individual

Representative/ Auth-Rep
13 Rep. Type "Representative as defined u/s 172" or "Authorized Representative in case of Company not having Permanent Establishment in Pakistan, as defined u/s 223" of the Income Tax Ordinance 2001.
In Capacity as Capacity in which Representative/ Authorized Representative is mentioned as defined u/s 172 or 223(2) of Income Tax Ord. 2001
14 Phone, Mobile, Fax Phone, Mobile and Fax number of the Legal Representative or Individual (in case of Self) should also be written. Fax number is optional.
15 E-Mail E-Mail address of the legal representative should be written here, which will be used to serve legal notices and correspondence

Directors/ Partners/ Shareholders
16 Total No. of Directors Total Number of directors/shareholders/partners of the business.
17 Type of Identification Type of Identification: N=> NTN, C=> CNIC, P=> Passport Number, M=> CNIC number issued in Form-B by NADRA in case of Minors
NTN/CNIC NTN/ CNIC of all the shareholders/ directors/ partners should be provided in this portion. More sheets should be added for more than 5.
Name of Director Name of Director/Shareholder/Partner.
Capital Capital share of owner in terms of capital amount, for Company only
Share % %age of share will be calculated by the system on the basis of share value provided in the capital column
18 Others Others Share of owners in terms of capital amount

Other Activities
19 Activity Code Activity Code is for official use, applicant should leave it blank.
Business Activity Detailed list of Business Activities can be accessed from FBR's web at site http://fbr.gov.pk or http://e.fbr.gov.pk. Do not re-write the Principal Activity given at Sr-9. Hence if there is no activity other than the Principal Activity, then this portion should be left blank. More activities can be added later through the Change Request as explained at Sr-2 above.

Businesses/ Branches
20 Total Businesses/branches Total Number of Businesses/ Branches, details of which should be provided in the following columns.
21 Business / Branch Sr. Serial Number of the Business/ Branch. Separate sheets are required to provide information about each additional business/ branch including HQ
Action Requested Check (√) the relevant box as Add Business, Change Particulars or Close Business/ Branch
Is it sales taxable business Check (√) the relevant box
22 Business/Branch Type Type of Business/ Branch such as Head Office, Sub-Office, Factory, Show Room, Godown, Sub Office, Outlet, etc
Business/ Branch Name Write name of the Business or Branch in accordance with the Business Branch Type selected
23 Nature of Premises Nature of Premises Possession as Owned, Rented or Others, along with CNIC/NTN/FTN and Name of the Owner should be written
24 Electricity Reference No. Electricity Consumer number of the connection installed at the business/ HQ/ branch premises (Attach evidence)
Gas Connection installed Tick the relevant box, showing the gas connection installed at the premises
Gas Consumer No. If Gas connection is installed, then write here Gas Consumer number of the connection installed at the business/ branch premises
25 Phone No. Phone number with area code should be written for the Business/ Brach written at Sr. 20 (Attach evidence)
Business/Br. Start Date Start Date of the Business/ Branch, date should be written in the format of DD-MM-YYYY
Business/Br. Close Date Closing Date of the Business/ Branch. This is applicable only when Close Business/ Branch is selected as Action Requested

Bank Accounts
26 Total Bank Accounts Total Number of Bank Accounts, details of which should be provided in the following columns
27 Account Sr. Serial Number of the Bank Account. Separate sheets are required to provide information about each additional bank account (Attach evidence)
Action Requested Check (√) the relevant box as Add Account, Change Particulars or Close Account
Is it Primary Account Check (√) the relevant box, the primary account will be used for crediting the refund payments
28 A/C No. Bank Account No. as allotted by the bank
A/C Title Title of Account
Type Check (√) the relevant box showing Account Type such as PLS or Current as the case may be.
29 Bank Name Write bank name in abbreviated form, e.g. MCB for Muslim Commercial Bank, NBP for National Bank of Pakistan, City Bank for City Bank
City Name of the City in which bank branch is located
Branch Name of the bank branch with branch Code
30 Start Date Start Date of the bank Account, date should be written in the format of DD-MM-YYYY.
Close Date Close Date of the bank Account, in case the account is closed. This is applicable only when Close Account is selected as Action Requested

Employer
31 NTN/ FTN NTN/ FTN of the Employer, in case of applicant having Salary Income as Principal Activity. (FTN = Free Tax Numbers allotted to Govt. Departments)
Name Name of Employer
32 Address Address of Employer
City City of Employer's Head Office

Declaration
33 Declaration Declaration to be signed by the applicant or his/her authorized representative.
34 Date Date of signing the application, in the format of DD-MM-YYYY.
CNIC/Passport No. CNIC/Passport No. of the applicant. Applicant can be the Person him/her self or his/her authorized representative having written Authorization.
Name of Applicant Name of Applicant as appearing in the CNIC/Passport.
Signatures Signatures of the applicant. The persons whose CNIC/Passport bear thumb impression should also put thumb impression here inlieu of signature.
Thumn Impression Left hand thum impression of Male and Right hand thumb impression of Fe-Male applicants in Black Ink

RTO/ TFC

  1. RTO Karachi, Opposite Sindh Secretariat
  2. RTO Lahore, Nabah Road
  3. RTO Peshawar, Jamrud Road
  4. RTO Quetta, Chaman Housing Scheme
  5. RTO Rawalpindi, Kachery Road
  6. RTO Gujranwala, GT Road
  7. RTO Sialkot, Kachery Road
  8. RTO Faisalabad, New Civil Lines
  9. RTO Hyderabad, Site Area
  10. RTO Sukkur, Income Tax Building
  11. RTO Multan, Shamsabad Colony
  12. RTO Abbottabad, Main Mansehra Road
  13. RTO Islamabad
  14. RTO Sargodha
  15. RTO, Bhawalpur

List of TFCs & contacts is available at http://fbr.gov.pk".

Related Income Tax SROs on rules and amendments to rules

  • SRO 904(I)/20138 October 2013FBR is pleased to make the rules, for the purpose of collection and recovery of the Income Support Levy
  • SRO 125(I)/201322 February 2013Amendment in the Income Tax Rules, 2002.
  • ---(I)/20136 February 2013Draft Notification of Amendment in the Income Tax Rules, 2002.draft
  • SRO 1119(I)/201212 September 2012Ammendment in Income Tax Rule 2002.
  • SRO 819(I)/20126 July 2012Exemption has been granted from Income Tax on income derived from Welfare Fund created under rule 26 of the Emigration Rules, 1979 from the tax year 2003.
  • SRO 561(I)/201224 May 2012In SRO No. 561(I)/2012 banking company required to payment of advance tax in accordance with sub-rule (I) shall estimate the tax payable by it for relevant tax year at any time before the installment payable on 15th June of the relevant year is due.

All SROs on rules and amendments to rules

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