The government has replaced national tax number (NTN) with the computerised national identity card (CNIC) number, effective from the start of this month.
However, in order to get some specific information about the taxpayer which is not included in the CNIC, a new enrolment form has also been notified which will be mandatory for e-filing of income tax returns.
Under an income tax SRO 1076 of 2015 issued on Tuesday, an individual having CNIC can now file income tax return manually, and there will be no need of prior registration. For e-filing, however, prior electronic enrolment from the FBR is mandatory. The enrolment will be treated as registration for individuals.
E-enrolment is also mandatory for a company, an Association of Persons (AoPs) or a foreign national.
The commissioner of income is empowered to register an individual who has CNIC, but has failed to file tax return. However, the commissioner will have to make prior assessment of the individual’s income to assess whether it falls in taxable limits.
A person who does not have a CNIC but needs to file a return manually will be registered either on application or if commissioner of income tax is satisfied that income of the individual is taxable.
The submission of e-form for enrolment is mandatory through FBR’s online system for individual, an AoP or a company to e-file return of total income.
For e-enrolment, an individual must provide their CNIC, NICOP (national identity card for overseas Pakistanis) or passport number, cell phone number, e-mail address, nationality, residential address and accounting period.
Additional information will be required in case of business income, like information about business name, business address, principal business activity, name and NTN of employer in case of salary income. In case of property income, address of property has to be submitted.
The requirement for e-enrolment of a company or an AoP is to submit its name, name of business, business address, accounting period, business phone number; e-mail address, cell phone of principal officer of the company or AoP, principal business activity, address of industrial establishment or principal place of business, company type (public limited, private limited, etc), date of registration, incorporation certificate by the Securities and Exchange Commission of Pakistan (in case of company), registration and partnership deed (in case of firm), trust deed (in case of trust), registration certificate (in case of society), registration or incorporation from the country concerned (in case of non-resident company or AoP), residential status and name of representative with his CNIC or NTN.
Directors and major shareholder having 10pc or more shares in case of company or partners in case of an A0P will have to submit their name; CNIC, NTN or passport number; and share percentage.
The commissioner of income tax will have to make a decision regarding e-enrolment/ registration or to refuse it within a time limit of 15 days. In case of refusal, the person can challenge the decision of the commissioner before the chief commissioner concerned within a period of 13 days.