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CHAPTER – XVIII
TAX CLEARANCE CERTIFICATE
221. Tax clearance certificate.- (1) A person leaving Pakistan permanently may apply to the Commissioner for a tax clearance certificate referred to in sub-section (3) of section 145 where –
(a) the person has satisfied all income tax liabilities; or
(b) the person has made arrangements to the satisfaction of Commissioner for payment of income tax liabilities.
(2) An application referred to in sub-rule (1) shall be in the following form, namely:-
APPLICATION FOR A CERTIFICATE UNDER SECTION 145 OF THE
INCOME TAX ORDINANCE, 2001
(Not for tourists who have earned no income from Pakistan source and have come on tourist visa and stay is not more than 90 days in a tax year.
To
The Commissioner,
__________(City)
Sir,
I request that an Tax Clearance Certificate under section 145 of the Income Tax Ordinance, 2001, be granted to me. I give below necessary particulars:-
1. Name of applicant___________________________________________
(in block letters)
2. Domicile __________________________________________________
3. Present address____________________________________________
4. Address in Home Country _____________________________________
5. Nature of business, professions or vocation ________________________
In Pakistan (if visit to Pakistan was made only as a tourist and no income was earned during the period of stay in Pakistan, it should be so stated).
6. Place(s) at which the business, profession or vocation is or was carried on ______________
7. Name and address of employers of the ___________________________
Applicant (in case the applicant is representing a firm or a company, the name and address of the company or firm should be stated here.
8 Name of the Commissioner, if any, where last assessment of the applicant was made _____________________________________
9. Date of arrival in Pakistan ___________________________________
10. Probable date of departure ___________________________________
11. Destination ___________________________________
12. Mode of travel (by air/sea/land) __________________________________
Place _____________________ Date_______________
13 . Made the payment of tax with the evidence.
14. Guarantee as per rule 158 is enclosed.
Date _____________20 Yours faithfully,
(3) An application referred to in clause (b) of sub-rule (1) shall be accompanied by a certificate of guarantee of the applicant’s employer or business associate in the following form, namely:-
GUARANTEE CERTIFICATE TO BE FURNISHED BY
EMPLOYER OR BUSINESS ASSOCIATE OF THE APPLICANT
1. Certified that ________ (Name in block letters) is our employee/ representative/ associate.
2. (i) Certified that _______ (give name) is leaving Pakistan and tax demand of
Rs_____ is outstanding him. The assessment is pending resulting in tax liability.
(ii) A cheque for the amount of tax due along with the computation of income is enclosed
(iii) We undertake to pay the tax liability, if any, when determined
Address _________________ Signature________________
Associates _______________ Designation______________
Seal of the business
Strike out whichever is in applicable.
222. Form of tax clearance certificate under section 145.- For the purposes of sub-section (3) of section 145, a tax clearance certificate shall be in the following form, namely:-
COUNTERFOIL OF TAX CLEARANCE TAX CLEARANCE CERTIFICATE
CERTIFICIATE UNDER SECTION UNDER SECTION 145 OF THE
INCOME TAX ORDINANCE.
Book No________Serial No.___________
Name_____________________________ Book No.______ Serial No._______
Address___________________________ Income Tax Office
Nationality________________________ Date___________
Nature of business profession or vocation
Pakistan __________________________
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Date of arrival in Pakistan_____________ Date of departure____________________ Destination_________________________ Certificate valid _________________ Initials of _______________________ Commissioner
______________________________________ Signature/ left hand thumb impression of Applicant/or person receiving the Certificate on behalf of the applicant. |
This is to certify that _____ of ______ has no liabilities has made satisfactory arrangement for his/ her liabilities under the Income Tax Ordinance, 2001 or the Income Tax Ordinance, 1979). This Certificate is valid _______________________ Commissioner
______________________________________ Signature/ left hand thumb impression of Applicant/ or person receiving the Certificate on behalf of the applicant.
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223. Form of tax exemption certificate.- On receipt of an application under rule 229, the Commissioner shall issue an exemption certificate under of section in the following form, namely:-
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COUNTERFOIL OF TAX EXEMPTION CERTIFICATE UNDER SECTION 149
Book No.______ Serial No.____________ Name _____________________________ Address____________________________ Nationality_________________________ Nature of business, profession or vocation Pakistan___________________________ Date of departure ___________________ Destination ________________________ Probable date of return to Pakistan_______ Certificate valid up to _________________ Initials of _______________________ Commissioner
______________________________________ Signature/left hand thumb impression of Applicant/or person receiving the Certificate on behalf of the applicant. |
TAX EXEMPTION CERTIFICATE UNDER SECTION 149 OF THE INCOME TAX ORDINANCE, 2001
Book No.________ Serial No.__________
_______________________ Commissioner Zone____ Jurisdiction
______________________________________ Signature/left hand thumb impression of Applicant/or person receiving the Certificate on behalf of the applicant. |
(i) they have not spent more than 90 days at a time in Pakistan; and
(ii) they have not spent more than 90 days in any financial year in Pakistan.
(iii) passengers travelling by a pilgrim ship which sails direct from a Port in Pakistan to Jeddah.
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