INCOME TAX RULES, 1982 - PakSearch.com

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213. Application form for tax clearance for persons leaving Pakistan.- Every application for a tax clearance certificate or an exemption certificate referred to in rule 211 shall be accompanied by guarantee certificate or a certificate by the employer or business associate of the applicant, as the case may be, and shall be in the following form, namely:-

APPLICATION FOR A CERTIFICATE UNDER SECTION 82 OF THE
INCOME TAX ORDINANCE, 1979 (XXXI OF 1979).

To

The Deputy Commissioner of Income Tax,

Circle ___________

Zone ,________________

Sir,
I request that an Income Tax Clearance Certificate under section 82 (1)/an exemption Certificate
under section 82(2) of the Income Tax Ordinance, 1979 (XXXI of 1979), 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 Deputy Commissioner of Income Tax, 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. Probable date of return to Pakistan___________________________________(applicable in case of exemption under section 82(2).

Dated-----------------------19.

Yours faithfully,
Signature

GUARANTEE CERTIFICATE TO BE FURNISHED BY A TAX PAYER IN PAKISTAN IN THE CASE
OF PERSONS WHO ARE NEITHER EMPLOYEES NOR REPRESENTATIVES OF ANY FIRM

We/I,____________________________________
(Name in block letters)

certify that__________________________
(Name of the applicant)

----is known to us/me and that We/I under take to pay his/her tax liability, if any, when determined.

Signature of the guarantor_______________________

Name_______________________________________

Address_____________________________________

National Tax Number

CERTIFICATE TO BE FURNISHED BY EMPLOYERS OR BUSINESS
ASSOCIATES OF THE APPLICANT.

1. Certified that ______________________ is our employee/representative/associate.
(Name in block letters)

2. *(i) Certified that------------------is leaving Pakistan temporarily on leave/duty and will return by
(Give Name)
-------------------------------
(Give approximate date)

*(ii) Certified that his/her income was less than the taxable minimum during the period(s)----
*(iii) A cheque for the amount of tax due alongwith the computation of income is enclosed-----
*(iv) We undertake to pay the tax liability, if any, when determined.

Address of the Employers/Business	Signature_______________________
Associates	Designation_____________________

*Strike out whichever is in applicable

214. Form of tax clearance certificate under section 82(1).- On receipt of an application under rule 213, the Deputy Commissioner of Income Tax shall issue a tax clearance certificate under sub-section (1) of section 82 in the following form namely:-

COUNTERFOIL OF TAX CLEARANCE CERTIFICATE UNDER SECTION 82(1)	TAX CLEARANCE CERTIFICATE UNDER SECTION82(1) OF THE INCOME TAX ORDINANCE, 1979(XXXI OF 1979)
Book No.----Serial No.---------------------------------	Book No.------------------Serial No.--------------------------- Income Tax Office
Name-----------------------------------------------------	Date____________________
Address--------------------------------------------------	This is to certify that----------of----------(address)has no liabilities/ has made satisfactory arrangement for his/her liabilities under the Sales Tax Act, 1951, the Gift Tax Act, 1963, the Wealth Tax Act, 1963 or the Income Tax Ordinance, 1979(or the Income Tax Act, 1922).
Nationality-----------------------------------------------	This Certificate is valid upto-----------------
Nature of business profession	Deputy Commissioner of Income Tax
or vocation Pakistan-------------------------------------	Circle-------Zone-------
Date of arrival in Pakistan-----------------------------	Signature/left hand thumb impression of applicant/or person receiving the Certificate on behalf of the applicant.
Date of departure---------------------------------------
Destination-----------------------------------------------
Certificate valid upto------------------------------------
Initials of Deputy Commissioner of Income Tax
Signature/left hand thumb impression of applicant/or person receiving the Certificate on behalf of the applicant.

215. Form of tax exemption certificate under section 82(2).- On receipt of an application under rule 213, the Deputy Commissioner of Income Tax shall issue an exemption certificate under sub-section (2) of section 82 in the following form, namely:-

COUNTER OF TAX EXEMPTION CERTIFICATE UNDER SECTION 82(2)	TAX EXEMPTION CERTIFICATE UNDER SECTION82(2) OF THE INCOME TAX ORDINANCE, 1979 (XXXI OF 1979)
Book No.-----------Serial No.-------------------------------	Book No.-----------Serial No.------------------------------------
Name-----------------------------------------------------	Deputy Commissioner of Income Tax
Address---------------------------------------------------	Date----------------------------------------------------------------
Nationality------------------------------------------------	This is to certify that-------------of------------is exempted from producing evidence of payment of taxes in connection with his journey to------to be performed before---------------
Nature of business profession--------------------------	This Certificate is valid upto to----------------------------------
or vocation Pakistan-------------------------------------	Deputy Commissioner of Income Tax,
Date of departure----------------------------------------	Circle--------------Zone------------------
Destination-----------------------------------------------	Signature/left hand thumb impression of the applicant/or person receiving the Certificate on behalf of the applicant.
Probable date of return to Pakistan-------------------
Certificate valid upto------------------------------------
Initials of Deputy Commissioner of Income Tax
Signature/left hand thumb impression of applicant/or person receiving the Certificate on behalf of the applicant.

216. Computation of export profits and tax attributable to export sales.- (1) Where an assessee exports any goods manufactured in Pakistan, his profits attributable to export sales of such goods shall be computed in the manner specified hereunder:-

(a) where an assessee maintains separate accounts of the business of export of goods manufacture* in Pakistan, the profits of the export business shall be taken to be such amount as may be determined by the Deputy Commissioner of Income Tax in accordance with the provisions of Ordinance on the basis of such accounts;
* The apparently intended word is " manufactured."

(b) in other cases, the profits of such business shall be taken to be an amount which bears to the total profits of the business of the assessee from the sale of goods, the same proportion as the export sales of goods manufactured in Pakistan bear to the total sales of goods.

(2) Where total income of an assessee includes any profit from export of goods manufactured in Pakistan, the tax attributable to such profits shall be an amount which bears to the tax payable on the total income the same proportion as such profits bear to the total income.

(3) In this rule, unless there is anything repugnant in the subject or context,-

(a) "export sales" means the f.o.b. price of the goods exported;

(b) "total" means-
(i) the aggregate of export sales as determined under clause (a); and
(ii) the ex-factory price of goods sold in Pakistan, where the goods exported out of Pakistan were manufactured by the exporter, or
(iii) the ex-godown price of goods sold in Pakistan, in other cases.

217. Repeal:- (1) The following rules as in force immediately before the commencement of these rules are hereby repealed, namely:-

(a) Rules made under section 44G	SRO 714(I)/72 dated 12.9.72.
(b) Income Tax Recovery Rules, 1969	Notification No. 57(R)69 dated 7th April, 1969.
(c) Income Tax (Provident fund Relief) Rules.	Notification No. 353(K)/62, dated the 27th March, 1962.
(d) Income Tax (Provident funds Relief) (Central Board of Revenue.) Rules.	Notification No. 354(K)/62 dated the 27th March, 1962.
(e) Income Tax Rules.	Notification No. 355(K)/62 dated 27th March, 1962.
(f) Approval of Religious and Charitable Institutions Rules, 1975.	Notification No. 982(I)/75 dated 12th September, 1975.
(g) Income Tax (Retirement Annuities) Relief Rules, 1976.	Notification No. 349(I)/76 dated 12th April, 1976.

(2) Notwithstanding anything contained in sub-rule (1), rules 11A, 15, 29 and 39 of the Income Tax Rules referred to in clause (e) of sub-rule (1) shall stand repealed on the first day of July, 1983.

ABDUL-WAHEED,
Member (Income Tax)
And
Joint Secretary

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