CIRCULAR NO. 4 OF 1993, Islamabad, the 8th June, 1993

ISSUE OF NATIONAL TAX NUMBER CERTIFICATES AND MAINTENANCE OF MASTER INDEX CIRCULAR NO. 4 OF 1993 DATED 08/06/1993 C. No. 14 (DTR) Com/6/93, Islamabad, the 8th June, 1993. GOVERNMENT OF PAKISTAN CENTRAL BOARD OF REVENUE (INCOME TAX) SUBJECT: ISSUE OF NATIONAL TAX NUMBER CERTIFICATES AND MAINTENANCE OF MASTER INDEX The following procedures for issueing National Tax Number (NTN) Certificates as well as for maintaining the Computerized Master Index shall be followed with effect from 1 July 1993. 2. AUTHORITY OF ISSUE NATIONAL TAX NUMBERS 2.1 The authority to issue NTN Certificates will henceforth be limited to; (a) in the case of locations consisting of multiple zones, one ITO within each zone. (b) in the case of locations consisting of multiple circles within one zone, one of these ITO's. (c) in the case of single circle locations, the concerned ITO. 2.2 Each Commissioner of Income Tax will designate one ITO (to be referred as NTN Officer) in terms of para 2 as being responsible for issuing NTN Certificates and coordinating with DPC/DPU. 3. FORMAT OF THE NTN 3.1 The format of the NTN will continue to be the same. i.e., a seven digit number proceeded by four digits signifying the zone (two digits) and circle (two digits). 3.2 The blocks of numbers issued to circles for allotting NTN will no longer be valid. The NTN will be determined by the pre- printed numbers on the NTN Certificates. 3.3 Existing assessees would continue to have their current NTN, with the exception of cases where there has been any duplication, in which case a NTN will be alloted. 4. CHANGES IN SCHEME 4.1 Wealth Tax 4.1.1 Henceforth NTNs will be treated as reference numbers for Wealth Tax as well and not just for Income Tax as they are at present. Each Wealth Tax Zone/Circle will be assigned zone and Circle codes. Wealth Tax Assessees would then be referred to by the NTNs, the first four digits of the NTNs allotted representing the Wealth Tax Zone and Circle, the remaining seven digits being common with the NTN being used for Income Tax purposes. If a Wealth Tax assessee is not an Income Tax assessee, an NTN Certificate will be issued by the NTN Officer which would be used for Wealth Tax as well…