Finally the Federal Board of Revenue has completed the initiative of replacing the National Tax Number (NTN) with Computerized National Identity Card Number (CNIC) that was expected to complete in July 2015. According to Income Tax SRO 1076/2015 issued by FBR, this will be implemented from the start of November 2015.
The tax payers already having NTN can used their CNIC as a tax number. However, every individual, Association of Person (AOP) or a company is required to e-file return of total income shall submit form of e-enrolment as per Part IX of the First Schedule. This new enrollment form is the compulsory requirement for the electronic-filing of income tax returns.
Commenting over the power of Commissioner regarding decision over an application for e-enrolment or registration, FBR has stated that Commissioner may grant registration or e-enrolment to a person who successfully provides the available information, data, documents and inquiry that was necessary. Commissioner can also refuse to grant registration or e-enrolment if the person failed in providing. However, Commissioner will record the reason for refusal and will notify the person with fifteen days of filing of form of e-enrolment or registration. Commissioner can also register a person having CNIC but failed in filing tax return.
In case of refusal for registration or e-enrolment by Commissioner, the individual person can challenge the decision in front of concerned Chief Commissioner within a period of 30 days. The Chief Commissioner after making such inquiry if necessary shall decide the representation as he deems fit and cam modify or cancel the decision registration.
A person not having CNIC and want to manually file the return will be registered either by way of application by the person or the Commissioner will decide if he is satisfied that income of person is taxable. According to direction of FBR, “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 those rules via Board’s online system.”
Requirements of e-enrolment for individual:
An individual required to be registered under sub-rule (2) of rule 80 shall provide:
- Number of CNIC, NICOP or Passport
- Cell Phone Number in his name
- Email Address
- Nationality
- Residential Address
- Accounting Period
- In case of business income, following;
- Business Name
- Business Address; and
- Principal Business Activity
- Name and NTN of employer in case of salary income
- Address of property in case of property income
Requirements of e-enrolment for an AOP and a company:
A company and an AOP required to be registered under sub-rules (3) and (6) of rule 80 shall provide:
- Name of AOP or Company
- Business Name
- Business Address
- Accounting Period
- Phone Number of Business
- Email Address
- Cell Phone of Principal Officer of the AOP or Company
- Principal Business Activity
- Address of Industrial Establishment or Principal Place of Business
- Company Type, like public limited, private limited, unit trust, trust, NGO, society small company, modaraba or any other
- Date of Registration
- Incorporation certificate by Securities and Exchange Commission of Pakistan (SECP) in case of company
- Registration certificate and partnership deed in case of registered firm
- Partnership deed in case firm is not registered
- Trust deed in case of trust
- Registration certificate in case of society
- Registration or incorporation from concerned country in case of non-resident AOP or company
- Name of representative with his CNIC or NNT
- 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:-
- Name
- CNIC, NTN or Passport; and
- Share percentage
FBR Form for E-Enrolment as per Part IX of the First Schedule
