Law: Income Tax Ordinance, 2001

Section: 153

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9

(a) Income Tax Ordinance (XLIX of 2001)----S.153(1)(b)---F.B.R. letter C.No.1(6)WHT/2009 dated 4-7-2009---F.B.R. Circular No.3 of 2009 dated 17-7-2009---F.B.R. Circular No.6 of 2009 dated 18-8-2009---F.B.R. Letter C.No.1(10)WHT/2006-Part-III dated 1-11-2010---F.B.R. letter No.1(25)WHT/2009 dated 26-4-2011---Payments for goods, services and contracts---Services---Despite imposition of minimum withholding tax @ 6%, the Commissioner issued exemption certificate to taxpayer providing services and falling under the ambit of S.153(1)(b) of the Income Tax Ordinance, 2001 being corporate taxpayer---Validity---Clarifications circulated by the Federal Board of Revenue to its field formations were sufficient proof that the amendment made in S.153 of the Income Tax Ordinance, 2001 through Finance Act, 2009 had ousted all the National Tax Number holders whether individuals, Association of Persons or Companies providing services from Normal Tax Regime/Final Tax Regime and brought them under the Minimum Tax Regime---Exemption certificate issued by the Commissioner on the request of some corporate taxpayer prior to issuance of Circular No.6 of 2009 dated 18-8-2009 were withdrawn when the legal position was explained to the Commissioner---Prima facie, it seemed that the corporate sector providing services thereafter approached the Federal Board of Revenue and Circular No.6 of 2009 dated 18-8-2009 was issued, ousting the corporate sector from Minimum Tax Regime of S.153 of the Income Tax Ordinance, 2001 (as amended) without withdrawing the Federal Board of Revenue's earlier clarifications issued through its letter dated 4-7-2009 and Circular No.3 of 2009 dated 17-7-2009---Exemption Certificate was wrongly issued in the month of July 2009, when changed position of applicability of S.153(1)(b) of the Income Tax Ordinance, 2001 was clear---Clarification issued vide F.B.R. letter C.No.1(6)WHT/2009 dated 4-7-2009 and F.B.R. Circular No.3 of 2009 dated 17-7-2009 were not followed while issuing exemption certificate---Ambiguous clarification was issued through Circular No.6 of 2009 dated 18-8-2009 which was withdrawn on 26-4-2011---Revenue admitted that public exchequer suffered losses…

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