S.R.O. 72(I)/2011, Islamabad, the 26th January, 2011

AMENDMENTS IN THE INCOME TAX RULES, 2002 S.R.O. 72(I)/2011, Islamabad, the 26th January, 2011:- The following draft of certain further amendments in the Income Tax Rules, 2002, which the Federal Board of Revenue proposes to make in exercise of the powers conferred by section 237 of the Income Tax Ordinance, 2001(XLIX of 2001), is hereby published for the information of all persons likely to be affected thereby, as required by sub-section(3) of the said section, and notice is hereby given that the draft will be taken into consideration after fifteen days of its publication in the official Gazette. Any objection or suggestion which may be received from any person, in respect of the said draft before the expiry of the aforesaid period, shall be considered by the Federal Board of Revenue. DRAFT AMENDMENTS In the aforesaid Rules, after rule 81A, the following new rules shall be inserted, namely:- 81B. Active Taxpayers List:-(1) This rule shall apply for the purposes of section 81A of the Ordinance. (2) The Federal Board of Revenue shall publish Active Taxpayers List, referred to as ATL henceforth, comprising the persons complying with the following within due date, namely:- i) filing the return of income or statement u/s 114 and 115; ii) filing the wealth statement u/s 116; iii) filing of return u/s 143 and 144; iv) filing the statement of tax deduction u/s 165; v) deducting the tax at source and depositing it; vi) paying the advance tax; vii) responding to the notice issued by the Commissioner Inland Revenue; and viii) any other statement specified by the Board. (3) Initially all the compliant taxpayers meeting the following criteria will be included in the ATL, namely:- (a) e-filers of return of income or statement u/s 114 and 115 for tax year 2009; (b) e-filers of Quarterly Employer Statements on deductions made u/s 149 of the Ordinance, for tax years 2009, onwards; (c) e-filers of Quarterly Withholding Tax Statement u/s 165 of the Ordinance, for tax years 2009, onwards; (d) employees who have annual income Rs. 500,000 and above(as reported by their employers) and have e-filed their income tax returns for tax year 2009, onwards; and (e) meet the criteria laid…