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CHAPTER XIII
NATIONAL TAX NUMBER CARD
79. Application of Chapter. - The rules in this Chapter apply for the purposes of section 181, which provides for the issuing of National Tax Number Cards.
80. Application for National Tax Number Card.- (1) An application for a National Tax Number Card shall be in the form specified in Part VIII of the First Schedule to these rules and shall be accompanied by documentary evidence of the applicant’s identity.
(2) The following shall be provided as documentary evidence of an applicant’s identity –
(a) in the case of an individual –
(i) NIC or a current passport; or
(ii) other documents with photo-identification-driver’s licence.
(b) in the case of a company other than a trust), the certificate of incorporation or registration of the company;
(c) In the case of a trust, the trust deed;
(d) In the case of a firm, the instrument of partnership; or
(e) In the case of an association of persons (other than a firm), document(s). Detail of non-resident member to be specified.
(3) An application for a National Tax Number Card shall be lodged with the authority specified by the CBR through circular.
(a) by post or delivery by hand to the Commissioner having jurisdiction over the applicant; or
(b) by inclusion with the applicant’s first return of income or first employer’s statement furnished in lieu of a return of income.
81. Decision on application for a National Tax Number Card.- (1) The Commissioner shall make a decision on an application for a National Tax Number Card within fifteen days of the application being properly lodged.
(2) Where the Commissioner decides not to grant an application for a National Tax Number Card, the Commissioner shall give the applicant notice in writing of the decision and the reasons for the decision.
82. Cancellation of National Tax Number Card.- (1) Where the Commissioner decides that a National Tax Number Card was issued to a person under an identity that was not the person’s true identity, the Commissioner may, by notice in writing served on the person, cancel the card.
(2) The Commissioner shall set out in the notice the reasons for the Commissioner’s decision to cancel the card.
83. Displaying and quoting of National Tax Number Card.- (1) Every person deriving income from business chargeable to tax who has been issued with a National Tax Number Card shall display the person’s National Tax Number at a conspicuous place at every place of business of the person.
(2) Every person referred to in sub-rule (1) shall quote the person’s National Tax Number in the following circumstances, namely:-
(a) in all commercial transactions entered into by the person;
(b) in cash memos issued under rule 30;
(c) in all returns, statements and other documents required to be furnished under the Ordinance and in any correspondence with the Commissioner; and
(d) in all documents relating to the person’s business on the following matters, namely:-
(i) all new connections of utilities, including water, gas, electricity and telephone;
(ii) the entering into a loan with a banking company or financial institution;
(iii) the opening of letters of credit; and
(iv) the transfer of urban immovable property.
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