REGISTRATION, VOLUNTARY REGISTRATION AND DE REGISTRATION RULES, 1996

REGISTRATION, VOLUNTARY REGISTRATION AND DE‑REGISTRATION RULES, 1996

[Gazette of Pakistan, Extraordinary, Part II, 1st July, 1996]

S.R.O. 550(1)/96, dated 1‑7‑1996.‑‑In exercise of the powers conferred by section 50 of the Sales Tax Act, 1990, read with sections 15 to 18, 21 and 28 thereof, the Central Board of Revenue, is pleased .to make the following rules, namely:‑‑

1. Short title, application and commencement.‑‑(1) These Rules may be called Registration, Voluntary Registration and De‑registration Rules, 1996.

(2) These shall apply to all persons who‑‑‑

(a) are required to be registered under section 14 of the Act;

(b) opt for voluntary registration;

(c) opt for separate registration of branches, divisions manufacturing units‑‑or

(d) are liable to be de‑registered under section 21 of the Act.

(3) These shall come into force on the first day of July, 1996.

2. Definitions.‑‑‑For the purposes of these Rules,‑‑‑

(a) "Act" means the Sales Tax Act, 1990;

(b) "Annex" means the annex appended to these Rules;

(c) "application for registration" means application for registration of taxpayers in the form at Annex 'A'; and

(d) "registration certificate" means a certificate of registration as at Annex ' B' .

3. Application for registration.‑‑(1) A person liable to be registered under section 14 of the Act or who opts for voluntary registration shall apply for registration in form at Annex 'A' which shall be submitted to the Collector‑‑

(a) having jurisdiction in the area where his registered office is located, in case he keeps his business records at the registered office; and

(b) having jurisdiction in the area where the business premises are located, if the records are kept at the business premises.

(2) Where the application for registration is complete in all respects, the applicant shall be registered and a certificate of registration containing his registration number will be issued to him as in Annex 'B'.

4. Application for separate registration of branches, divisions or manufacturing units.‑‑(1) In case a registered person who conducts his taxable activity through different branches, divisions or manufacturing units is desirous of getting them registered separately, he shall file separate applications for their registration to the Collector of Sales Tax having jurisdiction in the area where that branch, division or manufacturing unit is located.

(2) The applications for registration filed under sub‑rule (1) shall be processed in the respective collectorate and such branch, division or as the case may be manufacturing until shall be registered by the Collector subject to the conditions that‑‑‑

(a) the registered person shall keep the relevant business records at the business premises of the branch, division, or, as the case may be, manufacturing unit which is separately registered; and

(b) the registered person shall file tax return in respect of such branch; division or manufacturing unit in the designated branch of National Bank of Pakistan located in the jurisdiction of Collectorate where it is separately registered.

5. De‑registration.‑‑(1) A registered person is liable to be de­registered if‑‑‑

(a) he ceases to carry on his business;

(b) his supplies are no longer chargeable to sales tax;

(c) his taxable turnover during the last twelve months is below one million rupees;

(2) A person liable to be de‑registered shall make an application to the concerned Collector specifying the grounds for his de‑registration.

(3). On receipt of application under sub‑rule (2) an officer not below the rank of an Auditor or Deputy Superintendent shall be assigned to visit the registered office or the business premises of the registered parson, wherever the records are kept, and examine and inspect the relevant records so as to ascertain whether the applicant qualifies for the de‑registration.

(4) If on the basis of enquiry held under sub‑rule (3) the Collector is satisfied that the applicant is liable to be de‑registered, he shall direct him to furnish a final return in respect of his taxable activity.

(5) The final return shall be examined and if the Collector is satisfied that the applicant has settled his tax liability he shall be de‑registered.

(6) In case the applicant has been de‑registered due to cessation of business or his supplies are no longer chargeable to tax he shall be de‑registered from such date as determined by the Collector.

(7) In case the applicant seeks de‑registration on the ground that his turnover has fallen below one million rupees he shall be de‑registered from the beginning of next financial year in accordance with subsection (2) of section 21 of the Act.

(8) In case a turnover taxpayer or importer, distributor or wholesaler making taxed supplies opts for voluntary registration, he shall not be de­registered till the expiry of two years from the date of his registration.

GOVERNMENT OF PAKISTAN

APPLICATION FOR ISSUANCE OF TAXPAYER IDENTIFICATION NUMBER (TIN) (FOR CORPORATIONS‑COMPANIES FIRMS/HUFs/AOPs/INDIVIDUALS/OFFICER BUSINESSES)

The form may be filled in accordance with the appended instructions CBR­-1 (This form may be used both for New and Existing Taxpayers)

Part‑A
(O1) NATIONAL TAX NO. (NTN)
(02) SALES TAX        REGISTRATION NO.
(To be filed by Existing taxpayers and by Re‑registrants)
(03) IMPORT REGISTRATION         NO.

PART‑B
(04)      BUSINESS NAME ______________________________________________
(05)      ADDRESS OF REGISTERED HEAD OFFICE_________________________
(06)      CITY _________________________ POST CODE _____________________
(07)      TEL. No. ______________________ FAX No. _________________________
(08)      ADDRESS OF THE                                            _________________________ PREMISES OF THE PRINCIPAL BUSINESS ACTIVITY.
(09)      Address where Business                                        _________________________             Records are kept if different             from 08 above)
(10)      CITY ___________ POST CODE

PART‑C
(11)      PRINCIPAL BUSINESS ACTIVITY
	Manufacturer		Wholesaler		Retailer			Services
	Importer only		Importer		Importer and Exporter
(12)      PRIMARY PRODUCT MANUFACTURED SOLD/IMPORTED ETC
Product ________       PCT Code (For official use)

PART-D

(Only one of the‑Column from Column (13) to Column (19) is required to be filled)

STATUS

(13)

INDIVIDUAL

(a) National Identity Card No

(b) Date of commencement of business

(c)        Initial Capital employed

Rs.

(14)

AOP/HUF

(a)        Date of constitution

(b)        Initial Capital employed

(c) No. of members

(d)        Name of Karta (in case of HUFs only) __________________________________

(15)

REGISTERED FIRM (16)

UNREGISTERED FIRM

(a) Date of registration of deed

-- --

(b)        Date from which partnership was effective

-- --

(c)        No. of partners

(d)        Initial Capital employed

Rs.

(e)        Date from which registration is granted by Income Tax Department (in case of registered firms only)

-- --

(17)

Company

(a)        Company Registration No.

(b) Date of incorporation

-- --

(c) Date of commencement of business

-- --

(d)Limited by share

OR

by signature

(e) Issued/paid up capital

Rs.

(t) TYPE OF COMPANY

Domestic Public Company

Corporate Body formed under any law in force in Pakistan

Foreign Company

Domestic Pvt. Ltd Company

Listed on Stock Exchange

Domestic unlisted public company

Trust

Other

(18)

LOCAL AUTHORITY (19)

Artificial Juridical Authority

DECLARATION

1.________________solemnly declare that to the best of my knowledge and belief, the information given above is correct and complete and I have not been allotted any Taxpayer Identification Number (TIN) nor have I applied for it elsewhere. I understand that incorrect information can lead to punitive action.

_____________         __________________           _______________________

      Date                                  Official Stamp          Authorized Signature

(FOR OFFICIAL USE)
TIN ASSIGNED			Date
S.I.C.		SIGNATURE & STAMP (TIN Issuance Centre) ‑‑‑‑‑‑‑‑‑‑‑‑‑

INSTRUCTIONS FOR FILLING UP THE TAXPAYER INFORMATION NUMBER (TIN) FORM (CBR‑1)

GENERAL: Please type or print in block capital letters, Columns not applicable should be crossed

COLUMN NO.                                                        EXPLANATION

PART‑A deals with various registration numbers issued by different departments under the CBR.

(01)      This column is to be used for filling up the national tax number if any.

(02)      This column is to be used to fill in the sales tax registration number if any already issued

(03)      This column is to be used to write the import registration number if any issued to the applicant.

PART‑B deals with the addresses and title of business activity.

(04)      The name or title of the business is to be written in this column

(05)      Please write full address of the head office of the business. For example, M/s, National Foods Limited are manufacturing their products all SITE, Karachi. However, they conduct their business from their head office at Muhammadi Building, I.I. Chundrigar Road. Therefore, they would write the address of Muhammadi Building and not that of SITE.

(06)      Please write the name of the city where the head office is located

The Column "CITY CODE" should be filled according to the Pakistan Postal Services Corporation codes in respect of the area and city.

(07)      Please write the telephone and fax numbers in these columns.

(08)      Please write the address of the manufacturing premises. In the above example of M/s National Foods Limited, they would have to write SITE here. If the person applying for registration is conducting his business through more than one manufacturing units, a separate sheet indicating name and address of all the manufacturing units should be attached.

(09)      Please write the address of the premises where business records are kept. This address may be either of the addresses indicated in columns 05 or 08.

(10)      Please write the name of the city where the manufacturing is taking place.

PART‑C deals with the type of business activity and product being dealt in.

(11)      Please tick only one out of the seven given in the form. It should define your business most closely. For instance, in case of M/s, Lawrancepur Woolen Mills, they have a retail store just on the exit gate of the factory, however, the closest definition for them would be "Manufacturer" and not "Retailer".

(12)      As in 11 above, the primary product being dealt in should be written in this column. The PCT heading will be written by the Collectorates.

PART‑D deals with the entries relating to the type of business

(13)      If an individual is proprietor or the owner of the business, this block is to be ticked and information in respect of the date of commencement of business as well as the total amount of capital employed should be written.

(14)      This column deals with the businesses which are either AOP (Association of Persons) or HUF (Hindu Unified Family). The sub­columns (a) to (c) are self‑explanatory, (d) is for the HUFs; Karta signifies head of an HUF.

(15)      Please tick this block if you are a registered firm. "REGISTERED FIRM" means a firm that is registered with the Income Tax Department.

(16)      Please tick this block if you are an "UNREGISTERED FIRM". That means you are not registered with the Income Tax Department (whether or not you are registered with the Provincial Department of Firms.)

(17)      Please tick this block if you are a company as defined in the Income Tax Ordinance, 1979. Please also tick one of the seven blocks under the heading "TYPE OF COMPANY"

(18)      This block is applicable for entities like Municipal Committees and other local bodies etc.

(19)      This block is applicable to shrines/masars and other. such holy places

VERIFICATION This is a very important column. The blank space after "1" is for the name. Please write your name in capital letters.

FOR OFFICIAL USE This column is to be left blank

ANNEX. B

Form SI‑2/V‑1

GOVERNMENT OF PAKISTAN

COLLECTORATE OF ... ... ... ... ... ...

... ... ... ... ... ... ... ... ... ... ... ...

CERTIFICATE OF REGISTRATION (UNDER SALES TAX ACT, 1990)
(01) NAME
(02) ADDRESS

(03) You have been registered under Sales Tax Act, 1990

This means that you must

(i) charge sales tax` on all taxable supplies made during the course of taxable activity;

(ii) file a return in the designated bank relating to a month by the 20^th of the following month; and

(iii) abide by the provisions of Sales Tax Act, 1990.

(04) Your Sales Tax Registration Number is:

- - - -

(05) This number must be shown in the tax return and on all the invoices issued by you and quoted in all your correspondence with the Sales Tax Department.